Tex. Tax Code § 23.129
This is the official text of Tex. Tax Code § 23.129, part of Texas’s Tax Code — governs state and local taxation.
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§ 23.129. WAIVER OF CERTAIN PENALTIES.
Official statutory text
(a) Subject to Subsection (b):
(1) a chief appraiser may waive a penalty imposed by Section 23.121(k), 23.1241(j), or 23.127(k); and
(2) a collector may waive a penalty imposed by Section 23.122(n), 23.1242(m), or 23.128(m).
(b) A chief appraiser or collector may waive a penalty under Subsection (a) only if:
(1) the taxpayer seeking the waiver files a written application for the waiver with the chief appraiser or collector, as applicable, not later than the 30th day after the date the declaration or statement, as applicable, was required to be filed;
(2) the taxpayer's failure to file or failure to timely file the declaration or statement was a result of:
(A) a disaster that made it effectively impossible for the taxpayer to comply with the filing requirement; or
(B) an event beyond the control of the taxpayer that destroyed the taxpayer's property or records; and
(3) the taxpayer is otherwise in compliance with this chapter.
(1) a chief appraiser may waive a penalty imposed by Section 23.121(k), 23.1241(j), or 23.127(k); and
(2) a collector may waive a penalty imposed by Section 23.122(n), 23.1242(m), or 23.128(m).
(b) A chief appraiser or collector may waive a penalty under Subsection (a) only if:
(1) the taxpayer seeking the waiver files a written application for the waiver with the chief appraiser or collector, as applicable, not later than the 30th day after the date the declaration or statement, as applicable, was required to be filed;
(2) the taxpayer's failure to file or failure to timely file the declaration or statement was a result of:
(A) a disaster that made it effectively impossible for the taxpayer to comply with the filing requirement; or
(B) an event beyond the control of the taxpayer that destroyed the taxpayer's property or records; and
(3) the taxpayer is otherwise in compliance with this chapter.
Status: in_force · Read it on the official government site
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