Texas Tax Code

§ 142.011 — SETTLEMENT OF TAX, PENALTY, AND INTEREST

TX § 142.011Title 2. STATE TAXATION · Part D. COMPACTS AND UNIFORM LAWS · Ch. 142. SIMPLIFIED SALES AND USE TAX ADMINISTRATION ACT

Statute text

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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.

Legislative history

Added by Acts 2003, 78th Leg., ch. 1310, Sec. 96, eff. Oct. 1, 2003.