Tex. Tax Code § 151.508
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
In making a determination, the comptroller may offset an overpayment for one or more periods against an underpayment, penalty, and interest accrued on the underpayment for the same period or one or more other periods. Any interest accrued on the overpayment shall be included in the offset.
Tex. Tax Code § 151.508