Sec. 111.0511. RESTRICTED OR CONDITIONAL PAYMENTS TO COMPTROLLER PROHIBITED. (a) In this section, "taxes" includes the tax and any penalties and interest relating to a tax liability.
(b) Unless the restriction or condition is authorized by this title, a restriction or condition placed on a check or other money instrument in payment of taxes by the maker that purports to limit the amount of taxes owed or place a condition on its acceptance or negotiation is void.
Added by Acts 2007, 80th Leg., R.S., Ch. 931 (H.B. 3314), Sec. 5, eff. June 15, 2007.
Structure Texas Statutes
Subtitle B - Enforcement and Collection
Chapter 111 - Collection Procedures
Subchapter B. Tax Reports and Payments
Section 111.051. Reports and Payments; Due Dates; Method of Payment
Section 111.0511. Restricted or Conditional Payments to Comptroller Prohibited
Section 111.052. Form of Report
Section 111.053. Filing Dates: Weekends and Holidays
Section 111.054. Timely Filing: Mail Delivery
Section 111.055. Timely Filing: Diligence
Section 111.056. Filing Within 10 Days: Penalty and Interest
Section 111.057. Extension for Filing Report
Section 111.058. Filing Extension Because of Natural Disaster
Section 111.059. Oath Not Required
Section 111.060. Interest on Delinquent Tax
Section 111.061. Penalty on Delinquent Tax or Tax Reports
Section 111.0611. Personal Liability for Fraudulent Tax Evasion
Section 111.062. Acceptance of Credit Cards for Payment of Certain Taxes and Fees
Section 111.0625. Electronic Transfer of Certain Payments
Section 111.0626. Electronic Filing of Certain Reports
Section 111.063. Penalty for Failure to Use Electronic Transfers and Filings