Section 32.375 – Dispute over collection or remittance of sales or use tax — abatement allowed, when — administrative review.

Effective – 01 Jul 2002 32.375. Dispute over collection or remittance of sales or use tax — abatement allowed, when — administrative review. — 1. Notwithstanding any provision of law to the contrary, in any dispute regarding the potential liability of a taxpayer for collection and remittance or payment of sales or use tax or […]

Section 32.378 – Compromise of taxes, interest, penalties, or additions to the tax, when — taxpayer agreements and duties — statute of limitations if compromise agreed upon — director’s duties — rulemaking authority.

Effective – 01 Jul 2002 32.378. Compromise of taxes, interest, penalties, or additions to the tax, when — taxpayer agreements and duties — statute of limitations if compromise agreed upon — director’s duties — rulemaking authority. — 1. In addition to the authority granted to the director of revenue and the administrative hearing commission pursuant […]

Section 32.381 – Detrimental reliance by taxpayer, effect of.

Effective – 01 Jul 2002 32.381. Detrimental reliance by taxpayer, effect of. — In the event the department of revenue enters into an agreement with a taxpayer and said agreement exceeds the department’s statutory authority and the taxpayer has relied to his detriment, the department shall be permitted to honor said contract. This section shall […]

Section 32.383 – Tax amnesty period established, when — procedure — ineligibility for future tax amnesty, time period — expiration date.

Effective – 28 Aug 2015 32.383. Tax amnesty period established, when — procedure — ineligibility for future tax amnesty, time period — expiration date. — 1. Notwithstanding the provisions of any other law to the contrary, with respect to taxes administered by the department of revenue under this chapter and chapters 143, 144, and 147, […]