Texas – Late Filing Penalty Issued

SALT Report 1136 – The Texas Comptroller has issued a reminder to all taxpayers that a $50 late filing penalty will be assessed on every report filed after the October 1, 2011 due date. The $50 penalty is due in addition to any other penalties assessed for the reporting period.

Prior to this provision, $50 penalties were only imposed on the third late filing of sales and use tax; maquiladora; fireworks, and off-road and heavy-duty diesel equipment surcharge reports. This provision repeals Tax Code Section 151.7031, the statute that prohibited the application of the $50 late filing penalty to the first two occurrences of late filing.

The late fee now affects the following taxes:

  • 911 prepaid wireless emergency service fee
  • Franchise tax
  • Hotel occupancy tax
  • Maquiladora export tax
  • Motor fuels tax
  • Motor vehicle gross rental receipts tax
  • Motor vehicle seller financed sales tax
  • Sales and use tax (including direct pay); and
  • Off-road, heavy-duty diesel equipment surcharge

For Further Information:

Texas Comptroller’s Office

Senate Bill 1 Special Session – Late Filing Penalties