Texas Tax Code 151.022 – Retroactive Effect of Rules
Current as of: 2024 | Check for updates
|
Other versions
Terms Used In Texas Tax Code 151.022
- Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
- Rule: includes regulation. See Texas Government Code 311.005
The comptroller may prescribe the extent to which a rule or ruling shall be applied without retroactive effect.