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

✓ laws through the 89th Legislature (2025)
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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(b) Repealed by Acts 1991, 72nd Leg., ch. 705, Sec. 42(a)(1), eff.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.—Austin 2000).
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Upjohn Co. v. Rylander, 38 S.W.3d 600 (Tex. App.—Austin 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.—Austin 2008). · cites it 2× “See Tex. Tax Code Ann. § 111.103 (West 2008); 34 Tex.”
Sanadco Inc. v. Glenn Hegar, No. 03-14-00771-CV (Tex. App.—Austin Apr. 16, 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 v. Susan Combs, No. 03-07-00640-CV (Tex. App.—Austin Aug. 15, 2008). · cites it 2× “See Tex. Tax Code Ann. § 111.103 (West 2008); 34 Tex.”
Glenn Hegar v. Championx, LLC, No. 15-24-00111-CV (Tex. App.—15th Dist. Mar. 27, 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 v. Kelly Hancock, No. 15-25-00022-CV (Tex. App.—15th Dist. Nov. 26, 2025). “TEX. TAX CODE ANN. Section 111.103 (Vernon 1982).”
Upjohn Co. v. Carole Keeton Rylander, No. 03-00-00055-CV (Tex. App.—Austin Oct. 19, 2000). · cites it 2× “" Tex. Tax Code Ann. § 111.103 (emphasis added).”
Upjohn Co. v. Carole Keeton Rylander, No. 03-00-00055-CV (Tex. App.—Austin Oct. 19, 2000). · cites it 2× “" Tex. Tax Code Ann. § 111.103 (emphasis added).”
Upjohn Co. v. Carole Keeton Rylander, No. 03-00-00055-CV (Tex. App.—Austin Oct. 19, 2000). · cites it 2× “11 Tex. Tax Code Ann. § 111.103 (West 1992).”
TGS-NOPEC Geophysical Co.// Susan Combs v. Susan Combs, No. 03-07-00640-CV (Tex. App.—Austin Aug. 15, 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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