If the comptroller finds that an amount of tax, penalty, or interest has been unlawfully or erroneously collected, the comptroller shall credit the amount against any other amount when due and payable by the taxpayer from whom the amount was collected.

(a) If the comptroller finds that an amount of tax, penalty, or interest has been unlawfully or erroneously collected, the comptroller shall credit the amount against any other amount when due and payable by the taxpayer from whom the amount was collected.

(a) The comptroller may adopt rules that do not conflict with the laws of this state or the constitution of this state or the United States for the enforcement of the provisions of this title and the collection of taxes and other revenues under this title.

(a) If the comptroller finds that an amount of tax, penalty, or interest has been unlawfully or erroneously collected, the comptroller shall credit the amount against any other amount when due and payable by the taxpayer from whom the amount was collected.

2024年1月1日 · Texas Tax Code TAX TX TAX Section 111.104. Read the code on FindLaw

2016年9月28日 · Sec. 111.104. REFUNDS. (a) If the comptroller finds that an amount of tax, penalty, or interest has been unlawfully or erroneously collected, the comptroller shall credit the amount against any other amount when due and payable …

2015年3月13日 · To start over, click the Reset button. * Statutes are available from 2004 through the 88th 4th Called Legislative Session, 2023. Please note that some statutes will not become effective until a future date. Sec. 111.104. REFUNDS.

(a) If the comptroller finds that an amount of tax, penalty, or interest has been unlawfully or erroneously collected, the comptroller shall credit the amount against any other amount when due and payable by the taxpayer from whom the amount was collected.

Section 111.101 - Settlement; Section 111.102 - Settlement on Redetermination; Section 111.103 - Settlement of Penalty and Interest Only; Section 111.104 - Refunds

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