2025 Texas Statutes
Tax Code
Title 1 - Property Tax Code
Subtitle E - Collections and Delinquency
Chapter 31 - Collections
Section 31.073. Restricted or Conditional Payments Prohibited

Universal Citation:
TX Tax Code § 31.073 (2025)
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Sec. 31.073. RESTRICTED OR CONDITIONAL PAYMENTS PROHIBITED. A restriction or condition placed on a check in payment of taxes, penalties, or interest by the maker that limits the amount of taxes, penalties, or interest owed to an amount less than that stated in the tax bill or shown by the tax collector's records is void unless the restriction or condition is authorized by this code.

Added by Acts 1993, 73rd Leg., ch. 539, Sec. 2, eff. Sept. 1, 1993.

Amended by:

Acts 2005, 79th Leg., Ch. 1126 (H.B. 2491), Sec. 10, eff. September 1, 2005.

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