Texas Transportation Code 451.419 – Penalties and Interest: Emissions Taxes

(a) The following penalties apply to the late payment of motor vehicle emissions taxes:



Date Tax Paid		Penalty



during the first month of delinquency		one percent
during the second month of delinquency		two percent
during the third month of delinquency		three percent
during the fourth month of delinquency		four percent
during the fifth month of delinquency		five percent
after the fifth month of delinquency		eight percent

(b) A delinquent motor vehicle emissions tax bears interest at six percent a year from the date of delinquency until the tax is paid.

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