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Tex. Tax Code § 111.103

This is the official text of Tex. Tax Code § 111.103, part of Texas’s Tax Code — governs state and local taxation.

Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.

§ 111.103. SETTLEMENT OF PENALTY AND INTEREST ONLY.

Official statutory text

(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(b) Repealed by Acts 1991, 72nd Leg., ch. 705, Sec. 42(a)(1), eff.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.

Status: repealed · Read it on the official government site

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