Texas Attorney General Opinion: V-1239 Page: 1 of 4
This text is part of the collection entitled: Texas Attorney General Opinions and was provided to The Portal to Texas History by the UNT Libraries Government Documents Department.
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AtWTIN 11, TVWAS
PRICE DANIEL
ATTORNEY GE.NEHA August 16, 1951
Hon. John Ben Shepperd Opinion No. V-1239
Secretary of State
Austin, Texas Re: Authority of the Sec-
retary of State to
waive, compromise, or
reduce the penalties
for late filing of
franchise tax reports
(Art. 7089) and fran-
Dear Sir: chise taxes (Art. 7091).
You have requested the opinion of this office
on the following question:
"May the Secretary of State, under
certain extenuating circumstances . . .
accept late filing of the tax report and
late payment of franchise tax without
levying the penalties of 10 per cent and
25 per cent as provided for in Articles
7089 and 7091, V.R.C.S.?"
In connection with your request you have stated
four examples of "extenuating circumstances" which are
actual cases in your fies and you refer to a letter opin-
ion of this office addressed to Hon. Paul H. Brown, Sec-
retary of State, dated August 23, 1948, which you state
presents the answer to a different problem.
The fact that the office of the Secretary of
State was confronted with requests by various corporate
taxpayers that under certain "extenuating circumstances"
the Secretary of State should waive the penalty for late
filing of the franchise tax report prescribed In Article
7089, V.C.SC, or the penalty for late payment of the
franchise tax prescribed by Article 7091, VC.S,, con-
stituted the basis for the request by Hon. Paul H Eru-m
on this same subject He asked whether the penalties
provided for in each of the foregoing Articles were man-
datory or whether the Secretary of State had the author-
ity to waive, compromise, or reduce the penalties upon
application and for cause deemed sufficient in the dis-
crecion of the Secretary of State.
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Texas. Attorney-General's Office. Texas Attorney General Opinion: V-1239, text, August 16, 1951; (https://texashistory.unt.edu/ark:/67531/metapth266057/m1/1/?q=%221951~%22: accessed August 15, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu.; crediting UNT Libraries Government Documents Department.