RESTRICTED OR CONDITIONAL PAYMENTS TO COMPTROLLER PROHIBITED.

Tex. TAX Code § 111.0511.
in effect
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(a) In this section, "taxes" includes the tax and any penalties and interest relating to a tax liability. (b) Unless the restriction or condition is authorized by this title, a restriction or condition placed on a check or other money instrument in payment of taxes by the maker that purports to limit the amount of taxes owed or place a condition on its acceptance or negotiation is void. Added by Acts 2007, 80th Leg., R.S., Ch. 931 (H.B. 3314 ), Sec. 5, eff. June 15, 2007.
Source: TX Statutes (Official Site)URL: https://statutes.capitol.texas.gov/Fetched: 6/29/2026

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