Sec. 151.022. RETROACTIVE EFFECT OF RULES. The comptroller may prescribe the extent to which a rule or ruling shall be applied without retroactive effect. Acts 1981, 67th Leg., p. 1548, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Retroactive Effect of Rules
Tex. Tax Code § 151.022, under Chapter 151.
Tex. Tax Code § 151.022