Tex. Codes » Tax Code · TITLE 2. STATE TAXATION · SUBTITLE B. ENFORCEMENT AND COLLECTION · CHAPTER 111. COLLECTION PROCEDURES
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Tex. Tax Code § 111.102 (2026)

Settlement On Redetermination

✓ laws through the 89th Legislature (2025)
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Sec. 111.102. SETTLEMENT ON REDETERMINATION. As a part of a redetermination order, the comptroller may settle a claim for a tax, penalty, or interest imposed by this title if:

(1) collection of the total amount due would make the taxpayer insolvent and the taxpayer has submitted to the comptroller all financial records, including income tax reports and an inventory of all property owned wherever located; or

(2) the taxpayer is insolvent, is in liquidation, or has ceased to do business and:

(A) the taxpayer has no property that may be seized by the courts of this or another state; or

(B) the value of the taxpayer's property is less than the total amount due and the amount of debts against the property.

Acts 1981, 67th Leg., p. 1506, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1999, 76th Leg., ch. 459, Sec. 4, eff. Aug. 30, 1999.

Notes of Decisions
Cited in 4 cases (1 in the last 5 years), 1992–2025 · leading case: Szostek v. Texas State Comptroller of Pub. Accounts (In re Szostek), 429 B.R. 552 (Bankr. W.D. Tex. 2010).
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Szostek v. Texas State Comptroller of Pub. Accounts (In re Szostek), 429 B.R. 552 (Bankr. W.D. Tex. 2010). · cites it 4× “First, the Debtors ask this court to force the Comptroller to accept a Chapter 11 plan as an “insolvency plan” under Tex. Tax Code § 111.102. Complaint, ¶ 11 at 5.”
R Commc'ns, Inc. v. Sharp, 839 S.W.2d 947 (Tex. App.—Austin 1992). “Tex.Tax Code Ann. § 111.102 (1982). 4 . "All courts shall be open, and every person for an injury done him in his lands, goods, person or [property] shall have remedy by due [process] of law.”
City of Coppell v. Kelly Hancock, No. 15-25-00022-CV (Tex. App.—15th Dist. Sept. 26, 2025). “” Tex. Tax Code § 111.102(a). • Be “consistent with [Chapter 321] for the administration, collection, reporting, and enforcement of this chapter.”
R Commc'ns, Inc. v. Honorable John Sharp, No. 03-91-00390-CV (Tex. App.—Austin Aug. 26, 1992). “Tex. Tax Code Ann. § 111.102 (1982). 4. "All courts shall be open, and every person for an injury done him in his lands, goods, person or property shall have remedy by due process of law.”
Tex. Tax Code § 111.102(a): 1 case
City of Coppell v. Kelly Hancock, No. 15-25-00022-CV (Tex. App.—15th Dist. Sept. 26, 2025). “” Tex. Tax Code § 111.102(a). • Be “consistent with [Chapter 321] for the administration, collection, reporting, and enforcement of this chapter.”
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