Texas § TX.23.129 - WAIVER OF CERTAIN PENALTIES
Full text of Texas The Texas Constitution § TX.23.129 — WAIVER OF CERTAIN PENALTIES, with citation guidance and answers to common questions.
§ TX.23.129. WAIVER OF CERTAIN PENALTIES
WAIVER OF CERTAIN PENALTIES. (a) Subject to Subsection (b): (1) a chief appraiser may waive a penalty imposed by Section 23.121 (k), 23.1241 (j), or 23.127 (k); and (2) a collector may waive a penalty imposed by Section 23.122 (n), 23.1242 (m), or 23.128 (m). (b) A chief appraiser or collector may waive a penalty under Subsection (a) only if: (1) the taxpayer seeking the waiver files a written application for the waiver with the chief appraiser or collector, as applicable, not later than the 30th day after the date the declaration or statement, as applicable, was required to be filed; (2) the taxpayer's failure to file or failure to timely file the declaration or statement was a result of: (A) a disaster that made it effectively impossible for the taxpayer to comply with the filing requirement; or (B) an event beyond the control of the taxpayer that destroyed the taxpayer's property or records; and (3) the taxpayer is otherwise in compliance with this chapter. Added by Acts 2011, 82nd Leg., R.S., Ch. 192 (S.B. 1385 ), Sec. 1, eff. September 1, 2011. Amended by: Acts 2013, 83rd Leg., R.S., Ch. 1259 (H.B. 585 ), Sec. 16, eff. June 14, 2013.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § TX.23.129
What does The Texas Constitution § TX.23.129 cover?
Section TX.23.129 ("WAIVER OF CERTAIN PENALTIES") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § TX.23.129?
A common citation format is "The Texas Constitution § TX.23.129" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § TX.23.129 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.