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Retail Charge Account Delinquency Fee
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Retail Charge Account Delinquency Fee

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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.

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