Tex. Tax Code § 351.0042

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 351.0042 - Interest on Delinquent Tax
(a) A person who fails to pay a tax due under this chapter is liable to the municipality for interest on the unpaid amount at the greater of the rate provided by Section 111.060(b) or the rate imposed by the municipality on January 1, 2013.
(b) Interest under this section accrues from the first day after the date due until the tax is paid.

Tex. Tax Code § 351.0042

Added by Acts 2013, 83rd Leg., R.S., Ch. 944 (H.B. 1724), Sec. 2, eff. September 1, 2013.