Tex. Transp. Code § 451.419

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.

Section 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.

Tex. Transp. Code § 451.419

Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.