Retail Charge Account Delinquency Fee
Sign up to receive email updates when this page changes.A fee is imposed on a retailer that issues retail charge agreements that use the Texas market competitive rate ceiling and assesses a delinquency charge greater than $10.
Effective Oct. 1, 2011 – $50 Late Filing Penalty
For reports due on or after Oct. 1, 2011, a $50 late filing penalty will be assessed on every report filed after the due date. The $50 penalty is due in addition to any other penalties assessed for the reporting period. For details about these changes, please visit Publication 98-918 – Late Filing Penalties (PDF, 69KB).
Rate Details and Other Information
Rates
Fifty cents ($.50) for each delinquency charge in excess of $10
Due Date
Yearly
Electronic Reporting
Not at this time.