Sec. 451.419. PENALTIES AND INTEREST: EMISSIONS TAXES. (a) The following penalties apply to the late payment of motor vehicle emissions taxes:
Date Tax Paid | Penalty |
during the first month of delinquency | one percent | |
during the second month of delinquency | two percent | |
during the third month of delinquency | three percent | |
during the fourth month of delinquency | four percent | |
during the fifth month of delinquency | five percent | |
after the fifth month of delinquency | eight percent |
(b) A delinquent motor vehicle emissions tax bears interest at six percent a year from the date of delinquency until the tax is paid.
Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.