Texas Tax Code

§ 151.022 — RETROACTIVE EFFECT OF RULES

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

TX § 151.022Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 151. LIMITED SALES, EXCISE, AND USE TAX · Art. B. ADMINISTRATION AND RECORDS

Statute text

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The comptroller may prescribe the extent to which a rule or ruling shall be applied without retroactive effect.

Legislative history

Acts 1981, 67th Leg., p. 1548, ch. 389, Sec. 1, eff. Jan. 1, 1982.