Tex. Codes » Tax Code · TITLE 2. STATE TAXATION · SUBTITLE B. ENFORCEMENT AND COLLECTION · CHAPTER 111. COLLECTION PROCEDURES
Texas Codes

Tex. Tax Code § 111.103 (2026)

Settlement Of Penalty And Interest Only

✓ current as of May 2026
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Sec. 111.103. SETTLEMENT OF PENALTY AND INTEREST ONLY. (a) The comptroller may settle a claim for a tax penalty or interest on a tax imposed by this title if the taxpayer exercised reasonable diligence to comply with the provisions of this title.

(b) Repealed by Acts 1991, 72nd Leg., ch. 705, Sec. 42(a)(1), eff. Sept. 1, 1991.

Acts 1981, 67th Leg., p. 1507, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 705, Sec. 42(a)(1), eff. Sept. 1, 1991.

Notes of Decisions
Cited in 10 cases (2 in the last 5 years), 2000–2025 · leading case: Upjohn Co. v. Rylander, 38 S.W.3d 600 (Tex. App. 2000).
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Upjohn Co. v. Rylander, 38 S.W.3d 600 (Tex. App. 2000). · cites it 2× “” Tex.Tax Code Ann. § 111.103 (emphasis added).”
Tgs-nopec Geophysical Co. v. Combs, 268 S.W.3d 637 (Tex. App. 2008). · cites it 2× “See Tex. Tax Code Ann. § 111.103 (West 2008); 34 Tex.”
Sanadco Inc., a Texas Corp. Mahmoud Ahmed Isba Broadway Grocery, Inc. & Shariz, Inc. v. Glenn Hegar, in His Individual & Off. Capacity as Comptroller of Pub. Accounts Off. of Comptroller of Pub. Accounts for the State of Texas & Ken Paxton, in His Off. Capacity as Attorney Gen. of the State of Texas (Tex. App. 2015). · cites it 4× “Tex. Tax Code Ann. § 111.061 . Staff has the discretionary authority to waive penalties if a taxpayer has exercised reasonable diligence to comply with tax laws.”
TGS-NOPEC Geophysical Co.// Susan Combs, Successor-In-Interest to Carole Keeton Strayhorn, Comptroller of Pub. Accounts of the State of Texas, & Greg Abbott, Attorney Gen. of the State of Texas v. Susan Combs, Successor-In-Interest to Carole Keeton Strayhorn, Comptroller of Pub. Accounts of the State of Texas, & Greg Abbott, Attorney Gen. of the State of Texas// Cross-Appellee, TGS-NOPEC Geophysical Co. (Tex. App. 2008). · cites it 2× “See Tex. Tax Code Ann. § 111.103 (West 2008); 34 Tex.”
Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas v. Championx, LLC (Tex. App. 2025). “Tex. Tax Code SECTION 111.103. The taxpayer has the burden to establish its reasonable diligence by a preponderance of the evidence.”
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 ANN. Section 111.103 (Vernon 1982).”
the Upjohn Co. v. Carole Keeton Rylander, Comptroller of Pub. Accounts of the State of Texas & John Cornyn, Attorney Gen. of the State of Texas (Tex. App. 2000). · cites it 2× “" Tex. Tax Code Ann. § 111.103 (emphasis added).”
the Upjohn Co. v. Carole Keeton Rylander, Comptroller of Pub. Accounts of the State of Texas & John Cornyn, Attorney Gen. of the State of Texas (Tex. App. 2000). · cites it 2× “" Tex. Tax Code Ann. § 111.103 (emphasis added).”
the Upjohn Co. v. Carole Keeton Rylander, Comptroller of Pub. Accounts of the State of Texas & John Cornyn, Attorney Gen. of the State of Texas (Tex. App. 2000). · cites it 2× “11 Tex. Tax Code Ann. § 111.103 (West 1992).”
TGS-NOPEC Geophysical Co.// Susan Combs, Successor-In-Interest to Carole Keeton Strayhorn, Comptroller of Pub. Accounts of the State of Texas, & Greg Abbott, Attorney Gen. of the State of Texas v. Susan Combs, Successor-In-Interest to Carole Keeton Strayhorn, Comptroller of Pub. Accounts of the State of Texas, & Greg Abbott, Attorney Gen. of the State of Texas// Cross-Appellee, TGS-NOPEC Geophysical Co. (Tex. App. 2008). “Tex. Tax Code Ann. § 111.103 . Rule 3.5 of the Comptroller’s rules specifies the procedures for requesting a waiver of penalties or interest as well as the factors to be considered by the Comptroller when determining whether to grant a waiver request.”
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