Tex. Tax Code § 111.101
SETTLEMENT
Texas · Texas Tax Code · Status: effective
Cite this
- Citation
- Tex. Tax Code § 111.101, SETTLEMENT, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/574595
- Permanent ID
ys:prov:574595@1- SHA-256
3bb234a6bae9f64f4ee35dc5f92fa069a7cc85984d4e1f03ce882294b3055962
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
(a) The comptroller may settle a claim for a tax, penalty, or interest imposed by this title if the total costs of collection, as conclusively determined by the comptroller, of the total amount due would exceed the total amount due.
(b) The comptroller may settle a claim for a refund of tax, penalty, or interest imposed by this title if the total costs of defending a denial of the claim, as conclusively determined by the comptroller, would exceed the total amount claimed.