Sec. 159.206. SETTLEMENT OR COMPROMISE OF TAX

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The comptroller may settle or compromise a tax, penalty, or interest imposed under this chapter only if:
(1) the prosecutor of a criminal offense under this chapter or of another offense arising out of the same incident or transaction requests in writing that the comptroller settle or compromise and specifies the reasons for the request; and
(2) the comptroller determines that the settlement or compromise is in the best interest of the state.

Added by Acts 1991, 72nd Leg., ch. 705, Sec. 23, eff. Sept. 1, 1991. Amended by Acts 1995, 74th Leg., ch. 1000, Sec. 62, eff. Oct. 1, 1995.

                    
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