Texas Tax Code 155.151 – Waiver Permitted
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(a) The comptroller may waive a forfeiture proceeding for property seized under § 155.143 of this code if the owner or possessor of the property:
(1) pays the tax due; and
(2) pays to the state through the comptroller an additional sum equal to the tax due.
(b) The comptroller may make a compromise with a person before or after a claim is filed in court. The comptroller shall keep a record open for public inspection of compromises and waivers of forfeiture made under this section.
Terms Used In Texas Tax Code 155.151
- Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
- Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005
- Property: means real and personal property. See Texas Government Code 311.005