Tex. Tax Code § 111.101
This is the official text of Tex. Tax Code § 111.101, part of Texas’s Tax Code — governs state and local taxation.
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§ 111.101. SETTLEMENT.
Official statutory text
(a) The comptroller may settle a claim for a tax, penalty, or interest imposed by this title if the total costs of collection, as conclusively determined by the comptroller, of the total amount due would exceed the total amount due.
(b) The comptroller may settle a claim for a refund of tax, penalty, or interest imposed by this title if the total costs of defending a denial of the claim, as conclusively determined by the comptroller, would exceed the total amount claimed.
(b) The comptroller may settle a claim for a refund of tax, penalty, or interest imposed by this title if the total costs of defending a denial of the claim, as conclusively determined by the comptroller, would exceed the total amount claimed.
Status: in_force · Read it on the official government site
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