SECTION 15.42. Late Payment

(a) To ensure credit of the payment to the proper state agency and to the correct category of payment, a person must provide correct and timely payment information as described in §15.32 of this title (relating to Transmission of TexNet Payment Information).

(b) The state agency to which the payment is due shall make any late payment determination if:

(1) the payment is not credited to the proper state agency or to the correct category of payment due to insufficient or incomplete payment information; or

(2) as a result of circumstances within the control of the person or the person's bank, the transfer of payment to the appropriate comptroller account fails and the payment is received after the due date.

Source Note: The provisions of this §15.42 adopted to be effective May 2, 2013, 38 TexReg 2642