Texas Tax Code 111.103 – Settlement of Penalty and Interest Only
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(a) The comptroller may settle a claim for a tax penalty or interest on a tax imposed by this title if the taxpayer exercised reasonable diligence to comply with the provisions of this title.
(b) Repealed by Acts 1991, 72nd Leg., ch. 705, Sec. 42(a)(1), eff. Sept. 1, 1991.
Terms Used In Texas Tax Code 111.103
- Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04