Tex. Tax Code Section 142.011
Settlement of Tax, Penalty, and Interest

On or after the later of the date on which the agreement takes effect as provided by the terms of the agreement or this state becomes a signatory to the agreement, the comptroller may settle a claim for tax, penalty, or interest on tax imposed by Chapter 151 (Limited Sales, Excise, and Use Tax) if necessary for the comptroller to comply with the terms of the agreement.
Added by Acts 2003, 78th Leg., ch. 1310, Sec. 96, eff. Oct. 1, 2003.

Source: Section 142.011 — Settlement of Tax, Penalty, and Interest, https://statutes.­capitol.­texas.­gov/Docs/TX/htm/TX.­142.­htm#142.­011 (accessed Jun. 5, 2024).

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Accessed:
Jun. 5, 2024

§ 142.011’s source at texas​.gov