Untitled Texas Attorney General Opinion

Honorable Robert S. Calvert Opinion NO. ~-424 Comptrollerof Public Accounts State Capitol Building Re: Whether penalties for Austin. Texas late oavment of taxes shouldbe assessed when the check in payment of taxes.is dishonored by the drawee bank through Dear Mr. Calvert: no fault of the taxpayer. Your opinion request reads, in part, as follows: “Two banks, each in a ,differentcity in this State, have recently had occasion to freeze the accounts,of some or all of their depositors. This became necessary, in each case, due to dif- ficulties not involving the depositors in question, and the…