Texas Statutes (Last Updated: January 4, 2014) |
TAX CODE |
Title 2. STATE TAXATION |
Subtitle B. ENFORCEMENT AND COLLECTION |
Chapter 111. COLLECTION PROCEDURES |
Subchapter B. TAX REPORTS AND PAYMENTS |
Sec. 111.0511. RESTRICTED OR CONDITIONAL PAYMENTS TO COMPTROLLER PROHIBITED
Latest version.
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(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 , Sec. 5, eff. June 15, 2007.