Late Filing Penalties (Effective October 1, 2011)

Beginning with reports originally due on or after Oct. 1, 2011, certain taxpayers will be assessed a $50 penalty when a report is filed late under a new law passed by the 2011 Texas Legislature. The penalty will be assessed regardless of whether the taxpayer subsequently files the report or whether any taxes or fees were due from the taxpayer for the period covered by the late-filed report. The $50 penalty is due in addition to any other penalties assessed for the reporting period.

As always, a report must be filed for each reporting period even if no tax is due.

Taxes or fees affected by this provision are:

  • 9-1-1 prepaid wireless emergency service fee
  • fireworks tax
  • franchise tax
  • hotel occupancy tax
  • maquiladora export tax
  • mixed beverage gross receipts tax
  • motor fuels tax
  • motor vehicle gross rental receipts tax
  • motor vehicle seller financed sales tax
  • sales and use tax (including direct pay) and
  • the off-road, heavy-duty diesel equipment surcharge.

For details about these changes, please visitPublication 98-918 – Late Filing Penalties (PDF)on our website, Window on State Government.