Tex. Tax Code § 151.425
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
If a taxpayer fails to file a report required by this chapter when due or to pay the tax when due, the taxpayer forfeits any claim to a deduction or discount allowed under Section 151.423 or Section 151.424 of this code.
Tex. Tax Code § 151.425