Sec. 112.002. INCLUSION OF PENALTY AND INTEREST. In this chapter, the terms "tax" and "fee" include an assessment, tax, or fee, and the penalty and interest computed by reference to the amount of the assessment, tax, or fee. Added by Acts 1991, 72nd Leg., ch. 705, Sec. 7, eff. Sept. 1, 1991.
Inclusion of Penalty and Interest
Tex. Tax Code § 112.002, under Taxpayers' Suits.
Tex. Tax Code § 112.002