Texas Comptroller of Public Accounts

Texas Comptroller of Public Accounts, Glenn Hegar

skip navigation

Retail Charge Account Delinquency Fee


Tax News

Retail Charge Agreement Delinquency Fee

Sign up to receive email updates when this page changes.

Texas imposes a fee on a retail seller who, under the terms of a retail charge agreement, assesses a delinquency charge greater than $10 on payments that are in default for more than 21 days.

Rate Details and Other Information


Fifty cents for each delinquency charge in excess of $10

Due Date


Electronic Reporting

Not at this time

Required Plug-ins

In 2015, the Texas Legislature passed House Bill 855, which requires state agencies to publish a list of the three most commonly used Web browsers on their websites. The Texas Comptroller’s most commonly used Web browsers are Microsoft Internet Explorer, Google Chrome and Apple Safari.