Texas Statutes (Last Updated: January 4, 2014) |
TAX CODE |
Title 2. STATE TAXATION |
Subtitle B. ENFORCEMENT AND COLLECTION |
Chapter 112. TAXPAYERS' SUITS |
Subchapter A. GENERAL PROVISIONS |
Sec. 112.002. INCLUSION OF PENALTY AND INTEREST
Latest version.
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In this chapter, the terms "tax" and "fee" include an assessment, tax, or fee, and the penalty and interest computed by reference to the amount of the assessment, tax, or fee.
Added by Acts 1991, 72nd Leg., ch. 705, Sec. 7, eff. Sept. 1, 1991.