The comptroller may prescribe the extent to which a rule or ruling shall be applied without retroactive effect.
Official text of the Texas Tax Code as published by the Texas Legislative Council.
Tax Code › Title 2 › Chapter 151 › Subchapter B
Texas Tax Code § 151.022
Retroactive Effect of Rules
Limited Sales, Excise, and Use Tax · Administration and Records
Legislative history
Acts 1981, 67th Leg., p. 1548, ch. 389, Sec. 1, eff. Jan. 1, 1982.