Tex. Tax Code § 151.022

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 151.022 - Retroactive Effect of Rules

The comptroller may prescribe the extent to which a rule or ruling shall be applied without retroactive effect.

Tex. Tax Code § 151.022

Acts 1981, 67th Leg., p. 1548, ch. 389, Sec. 1, eff. Jan. 1, 1982.