Sec. 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 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.
Structure Texas Statutes
Subtitle D - Compacts and Uniform Laws
Chapter 142 - Simplified Sales and Use Tax Administration Act
Section 142.003. Legislative Finding
Section 142.005. Authority to Enter Into Agreement
Section 142.006. Relationship to State Law
Section 142.007. Agreement Requirements
Section 142.008. Cooperating Sovereigns
Section 142.009. Limited Binding and Beneficial Effect