Tex. Codes » Tax Code · TITLE 2. STATE TAXATION · SUBTITLE B. ENFORCEMENT AND COLLECTION · CHAPTER 111. COLLECTION PROCEDURES
Texas Codes

Tex. Tax Code § 111.060 (2026)

Interest On Delinquent Tax

✓ current as of May 2026
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Sec. 111.060. INTEREST ON DELINQUENT TAX. (a) The yearly interest rate on all delinquent taxes imposed by this title is at the rate of 12 percent for report periods originally due on or before December 31, 1999, after which the rate of interest is variable and determined as provided in Subsection (b).

(b) The rate of interest to be charged to the taxpayer is the prime rate plus one percent, as published in The Wall Street Journal on the first day of each calendar year that is not a Saturday, Sunday, or legal holiday.

(c) Except as provided by Subsection (d), delinquent taxes draw interest beginning 60 days after the date due.

(d) Subsection (c) does not apply to the taxes imposed by Chapters 152 and 211 or under an agreement made under Section 162.003.

Acts 1981, 67th Leg., p. 1506, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 450, ch. 93, Sec. 1, eff. Sept. 1, 1983; Acts 1991, 72nd Leg., ch. 409, Sec. 69, eff. June 7, 1991; Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 13.01, eff. Sept. 1, 1991; Acts 1993, 73rd Leg., ch. 587, Sec. 5, eff. Jan. 1, 1994; Acts 1995, 74th Leg., ch. 1000, Sec. 2, eff. Oct. 1, 1995; Acts 1999, 76th Leg., ch. 459, Sec. 1, eff. Jan. 1, 2000.

Amended by:

Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495), Sec. 3, eff. September 1, 2009.

Notes of Decisions
Cited in 5 cases, 1985–2015 · leading case: Texas Comptroller of Pub. Accounts v. Megafoods Stores, Inc. (In re Megafoods Stores, Inc.), 163 F.3d 1063 (9th Cir. 1998).
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Texas Comptroller of Pub. Accounts v. Megafoods Stores, Inc. (In re Megafoods Stores, Inc.), 163 F.3d 1063 (9th Cir. 1998). “See Texas Tax Code Ann. § 111.060(c). . The Fifth Circuit noted that "the first five percent of this award of interest constitutes interest actually earned.”
Est. of Spillar v. Comm'r, 50 T.C.M. 1285 (Tax Ct. 1985). “(d) Austin National Bank: fluctuates with the Austin National Bank prime rate. All types of interest described above will continue to accrue until the liabilities are paid.”
William G. Wimmer A/K/A William George Wimmer v. State (Tex. App. 2004). “See Tex. Tax Code Ann. § 111.060 (c) (West 2001).”
William G. Wimmer A/K/A William George Wimmer v. State (Tex. App. 2004). “See Tex. Tax Code Ann. § 111.060 (c) (West 2001).”
Sanadco Inc., a Texas Corp. Mahmoud Ahmed Isba Broadway Grocery, Inc. & Shariz, Inc. v. Glenn Hegar, in His Individual & Off. Capacity as Comptroller of Pub. Accounts Off. of Comptroller of Pub. Accounts for the State of Texas & Ken Paxton, in His Off. Capacity as Attorney Gen. of the State of Texas (Tex. App. 2015). “Tex. Tax Code Ann. § 111.060 (c). The amount of a determination made under this code is not due and payable until 20 days after a comptroller's decision in a redetermination hearing becomes final.”
— Tex. Tax Code § 111.060(c) — 1 case
Texas Comptroller of Pub. Accounts v. Megafoods Stores, Inc. (In re Megafoods Stores, Inc.), 163 F.3d 1063 (9th Cir. 1998). “See Texas Tax Code Ann. § 111.060(c). . The Fifth Circuit noted that "the first five percent of this award of interest constitutes interest actually earned.”
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