Texas Tax Code 151.508 – Offsets
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Terms Used In Texas Tax Code 151.508
- Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
In making a determination, the comptroller may offset an overpayment for one or more periods against an underpayment, penalty, and interest accrued on the underpayment for the same period or one or more other periods. Any interest accrued on the overpayment shall be included in the offset.