Tex. Tax Code § 23.129 · Subchapter B. SPECIAL APPRAISAL PROVISIONS
WAIVER OF CERTAIN PENALTIES.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) Subject to Subsection (b):
(1) a chief appraiser may waive a penalty imposed by Section 23.121(k), 23.1241(j), or 23.127(k); and
(2) a collector may waive a penalty imposed by Section 23.122(n), 23.1242(m), or 23.128(m).
(b) A chief appraiser or collector may waive a penalty under Subsection (a) only if:
(1) the taxpayer seeking the waiver files a written application for the waiver with the chief appraiser or collector, as applicable, not later than the 30th day after the date the declaration or statement, as applicable, was required to be filed;
(2) the taxpayer's failure to file or failure to timely file the declaration or statement was a result of:
(A) a disaster that made it effectively impossible for the taxpayer to comply with the filing requirement; or
(B) an event beyond the control of the taxpayer that destroyed the taxpayer's property or records; and
(3) the taxpayer is otherwise in compliance with this chapter.
Notes and commentary — not statutory text
History
Added by Acts 2011, 82nd Leg., R.S., Ch. 192 (S.B. 1385), Sec. 1, eff. September 1, 2011.
Amended by:
Acts 2013, 83rd Leg., R.S., Ch. 1259 (H.B. 585), Sec. 16, eff. June 14, 2013.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.23.htm
- Text hash
- sha256 142b47b03bee20bc1ee6f0583b34e6ae0312de2edf8efbcb967687767c61a47f
- 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.
Tax Code
- Tex. Tax Code § 23.121DEALER'S MOTOR VEHICLE INVENTORY; VALUE.Printed as Section 23.121(k), 23.1241(j), or 23.127(k)
- Tex. Tax Code § 23.122PREPAYMENT OF TAXES BY CERTAIN TAXPAYERS.Printed as Section 23.122(n), 23.1242(m), or 23.128(m)
- Tex. Tax Code § 23.1241DEALER'S HEAVY EQUIPMENT INVENTORY; VALUE.Printed as Section 23.121(k), 23.1241(j), or 23.127(k)
- Tex. Tax Code § 23.1242PREPAYMENT OF TAXES BY HEAVY EQUIPMENT DEALERS.Printed as Section 23.122(n), 23.1242(m), or 23.128(m)
- Tex. Tax Code § 23.127RETAIL MANUFACTURED HOUSING INVENTORY; VALUE.Printed as Section 23.121(k), 23.1241(j), or 23.127(k)
- Tex. Tax Code § 23.128PREPAYMENT OF TAXES BY MANUFACTURED HOUSING RETAILERS.Printed as Section 23.122(n), 23.1242(m), or 23.128(m)
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.