Texas Tax Code

Sec. § 23.129
Waiver of Certain Penalties


(a)

Subject to Subsection (b):

(1)

a chief appraiser may waive a penalty imposed by Section 23.121 (Dealer’s Motor Vehicle Inventory; Value)(k), 23.1241 (Dealer’s Heavy Equipment Inventory; Value)(j), or 23.127 (Retail Manufactured Housing Inventory; Value)(k); and

(2)

a collector may waive a penalty imposed by Section 23.122 (Prepayment of Taxes by Certain Taxpayers)(n), 23.1242 (Prepayment of Taxes by Heavy Equipment Dealers)(m), or 23.128 (Prepayment of Taxes by Manufactured Housing Retailers)(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.
Added by Acts 2011, 82nd Leg., R.S., Ch. 192 (S.B. 1385), Sec. 1, eff. September 1, 2011.
Amended by:
Acts 2013, 83rd Leg., R.S., Ch. 1259 (H.B. 585), Sec. 16, eff. June 14, 2013.
Source

Last accessed
Jun. 7, 2021