Texas Codes

Tex. Tax Code § 111.102 (2026)

Settlement On Redetermination

✓ current as of May 2026

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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. 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, Texas; City of Humble, Texas; City of DeSoto, Texas; City of Carrollton, Texas; & City of Farmer's Branch, Texas // Kelly Hancock, in His Off. Capacity as Acting Comptroller of Pub. Accounts of the State of Texas v. Kelly Hancock, in His Off. Capacity as Acting Comptroller of Pub. Accounts of the State of Texas // City of Coppell, Texas; City of Humble, Texas; City of DeSoto, Texas; City of Carrollton, Texas; City of Farmer's Branch, Texas; & City of Round Rock, Texas (Tex. App. 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. F/K/A R N Commc'ns, Inc. v. Honorable John Sharp, Comptroller of Pub. Accounts of the State of Texas (Tex. App. 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

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