Texas Statutes
Chapter 31 - Collections
Section 31.073. Restricted or Conditional Payments Prohibited

Sec. 31.073. RESTRICTED OR CONDITIONAL PAYMENTS PROHIBITED. A restriction or condition placed on a check in payment of taxes, penalties, or interest by the maker that limits the amount of taxes, penalties, or interest owed to an amount less than that stated in the tax bill or shown by the tax collector's records is void unless the restriction or condition is authorized by this code.
Added by Acts 1993, 73rd Leg., ch. 539, Sec. 2, eff. Sept. 1, 1993.
Amended by:
Acts 2005, 79th Leg., Ch. 1126 (H.B. 2491), Sec. 10, eff. September 1, 2005.

Structure Texas Statutes

Texas Statutes

Tax Code

Title 1 - Property Tax Code

Subtitle E - Collections and Delinquency

Chapter 31 - Collections

Section 31.01. Tax Bills

Section 31.02. Delinquency Date

Section 31.03. Split Payment of Taxes

Section 31.031. Installment Payments of Certain Homestead Taxes

Section 31.032. Installment Payments of Taxes on Property in Disaster Area or Emergency Area That Has Been Damaged as a Result of Disaster or Emergency

Section 31.033. Installment Payments of Taxes on Property in Disaster Area or Emergency Area That Has Not Been Damaged as a Result of Disaster or Emergency

Section 31.035. Performance of Service in Lieu of Payment of Taxes on Homestead of Elderly Person

Section 31.036. Performance of Teaching Services in Lieu of Payment of School Taxes on Homestead

Section 31.037. Performance of Teaching Services by Employee in Lieu of Payment of School Taxes on Property of Business Entity

Section 31.04. Postponement of Delinquency Date

Section 31.05. Discounts

Section 31.06. Medium of Payment

Section 31.061. Payment of Taxes Assessed Against Real Property by Conveyance to Taxing Unit of Property

Section 31.07. Certain Payments Accepted

Section 31.071. Conditional Payments

Section 31.072. Escrow Accounts

Section 31.073. Restricted or Conditional Payments Prohibited

Section 31.075. Tax Receipt

Section 31.08. Tax Certificate

Section 31.081. Property Tax Withholding on Purchase of Business or Inventory

Section 31.10. Reports and Remittances of Other Taxes

Section 31.11. Refunds of Overpayments or Erroneous Payments

Section 31.111. Refunds of Duplicate Payments

Section 31.112. Refunds of Payments Made to Multiple Like Taxing Units

Section 31.115. Payment of Tax Under Protest

Section 31.12. Payment of Tax Refunds; Interest