{"data":{"id":"us-tx/tex.-tax-code-151.508","jurisdiction":"us-tx","citation":"Tex. Tax Code § 151.508","heading":"OFFSETS.","body":"In making a determination, the comptroller may offset an overpayment for one or more periods against an underpayment, penalty, and interest accrued on the underpayment for the same period or one or more other periods. Any interest accrued on the overpayment shall be included in the offset.\nActs 1981, 67th Leg., p. 1577, 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 J. TAX DETERMINATIONS"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.151.htm#151.508","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"1b389639ee7a9e49c3d5ba8229d17f04010a1dc23ac9ab0f4bc1005c0ccc8bee","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-151.507","next":"us-tx/tex.-tax-code-151.509"},"notice":"GroundRules: Original legal text. Not legal advice."}