43 Tex. Admin. Code § 57.52 - Assessment of Penalty and/ or Interest for Late Payment of the Fee, Late Filing of Report; Appeal Procedures

(a) Penalty for Late Payment of Fee.

(1) A penalty shall be assessed against an insurer for the delinquent payment of the fee required under Transportation Code § 1006.153(b-1).

(2) The penalty for the delinquent payment of the fee shall be assessed in accordance with Tax Code § 111.061(a).

(3) Interest accrues in the manner described in Tax Code § 111.060 on any fee paid after the due date.

(b) Penalty for Late Filing of the Report. A $50 penalty shall be assessed against an insurer for the delinquent filing of any report of the fee.

(c) Appeal Procedures.

(1) An insurer that is assessed a penalty or interest by the MVCPA under Transportation Code § 1006.153 may appeal the assessment by submitting an MVCPA prescribed form to the MVCPA Director within sixty (60) days of the date of the assessment.

(2) An insurer shall provide the MVCPA with any written documentation or evidence demonstrating the reasons for the late payment of the fee or late filing of the report.

(3) The MVCPA shall make a final decision on an insurer's appeal at a regularly scheduled open meeting of the MVCPA board. A final decision on the appeal shall be made by a majority vote of the MVCPA board.

(4) An appeal under this section is not a contested case under Government Code, Chapter 2001.

Notes

43 Tex. Admin. Code § 57.52

Adopted by Texas Register, Volume 49, Number 02, January 12, 2024, TexReg 148, eff. 1/10/2024; Amended by Texas Register, Volume 50, Number 06, February 7, 2025, TexReg 0788, eff. 2/13/2025