Sec. 122.205.  INTEREST.  A tax imposed by this chapter that becomes delinquent draws interest at the rate of 12 percent a year beginning on the 60th day after the date the tax becomes delinquent and continues to draw interest until the date the tax is paid.
Acts 1997, 75th Leg., ch. 166, Sec. 1, eff. Sept. 1, 1997.