30 Tex. Admin. Code § 12.5

Current through Reg. 49, No. 49; December 6, 2024
Section 12.5 - Consistency of Penalties and Interest with the Tax Code

The penalties and interest rates assessed under this chapter may not exceed the penalties and interest rates established in Texas Tax Code, § 111.060 and § 111.061.

30 Tex. Admin. Code § 12.5

The provisions of this §12.5 adopted to be effective February 14, 1997, 22 TexReg 1322.