{"data":{"id":"us-tx/tex.-tax-code-151.022","jurisdiction":"us-tx","citation":"Tex. Tax Code § 151.022","heading":"RETROACTIVE EFFECT OF RULES.","body":"The comptroller may prescribe the extent to which a rule or ruling shall be applied without retroactive effect.\nActs 1981, 67th Leg., p. 1548, ch. 389, Sec. 1, eff. Jan. 1, 1982.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE E. SALES, EXCISE, AND USE TAXES","CHAPTER 151. LIMITED SALES, EXCISE, AND USE TAX","SUBCHAPTER B. ADMINISTRATION AND RECORDS"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.151.htm#151.022","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"bf7144ac9dd8ae33d90763e09825ceecdd00d83354b2453c5e652d87de68e460","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-151.021","next":"us-tx/tex.-tax-code-151.023"},"notice":"GroundRules: Original legal text. Not legal advice."}