Tex. Tax Code § 155.151
WAIVER PERMITTED
Texas · Texas Tax Code · Status: effective
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- Citation
- Tex. Tax Code § 155.151, WAIVER PERMITTED, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/575209
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Full text
(a) The comptroller may waive a forfeiture proceeding for property seized under Section 155.143 of this code if the owner or possessor of the property:
(1) pays the tax due; and
(2) pays to the state through the comptroller an additional sum equal to the tax due.
(b) The comptroller may make a compromise with a person before or after a claim is filed in court. The comptroller shall keep a record open for public inspection of compromises and waivers of forfeiture made under this section.