Texas Attorney General Opinion: M-139

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, Crawford Martin, regarding a legal question submitted for clarification: Under H. B. 832, Acts of the 60th Legislature, Regular Session, 1967, Chapter 227, page 523, which amended Article 1.13, Title 122A, Taxation-General, V. C.S., whether the Comptroller is required to refund the forfeited discount or deductions, provided in Article 20.05 (E) and the penalties and the interest under Article 20.05 (H) of said Title 122A, when the taxpayer is able to show that his return was mailed on time but postmarked late, and even though the event occurred prior to the effective date of the 1967 amendment