Tex. Tax Code § 142.011 · Chapter 142. SIMPLIFIED SALES AND USE TAX ADMINISTRATION ACT
SETTLEMENT OF TAX, PENALTY, AND INTEREST.
Text — Current through the 89th 2nd Called Legislative Session, 2025
On or after the later of the date on which the agreement takes effect as provided by the terms of the agreement or this state becomes a signatory to the agreement, the comptroller may settle a claim for tax, penalty, or interest on tax imposed by Chapter 151 if necessary for the comptroller to comply with the terms of the agreement.
Notes and commentary — not statutory text
History
Added by Acts 2003, 78th Leg., ch. 1310, Sec. 96, eff. Oct. 1, 2003.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.142.htm
- Text hash
- sha256 f09025e93252625e8e7b62faca8e916b1663aeed83ffad62f0457bf16b061db6
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.