PENALTY FOR FAILURE TO REPORT AND PAY TAX

Utilities Code

Section: 122.203

Jurisdiction: TX

Bluebook Citation: Tex. Util. Code § 122.203

Sec. 122.203. PENALTY FOR FAILURE TO REPORT AND PAY TAX. If a person fails to make the report and to pay the tax for a reporting period, only the penalty and additional penalty under Section 122.201 , as applicable, for failure to make the report is imposed. Acts 1997, 75th Leg., ch. 166, Sec. 1, eff. Sept. 1, 1997.

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