{"data":{"id":"us-tx/tex.-tax-code-111.103","jurisdiction":"us-tx","citation":"Tex. Tax Code § 111.103","heading":"SETTLEMENT OF PENALTY AND INTEREST ONLY.","body":"(a) The comptroller may settle a claim for a tax penalty or interest on a tax imposed by this title if the taxpayer exercised reasonable diligence to comply with the provisions of this title.\n(b) Repealed by Acts 1991, 72nd Leg., ch. 705, Sec. 42(a)(1), eff. Sept. 1, 1991.\nActs 1981, 67th Leg., p. 1507, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 705, Sec. 42(a)(1), eff. Sept. 1, 1991.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE B. ENFORCEMENT AND COLLECTION","CHAPTER 111. COLLECTION PROCEDURES","SUBCHAPTER C. SETTLEMENTS, REFUNDS, AND CREDITS"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.111.htm#111.103","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"268e813590ccdeeb4ca799659a430864c776a56fb034bc0df0e607ca0f99a2d7","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-111.102","next":"us-tx/tex.-tax-code-111.104"},"notice":"GroundRules: Original legal text. Not legal advice."}