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Texas Statutes (Last Updated: January 4, 2014) |
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TAX CODE |
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Title 2. STATE TAXATION |
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Subtitle B. ENFORCEMENT AND COLLECTION |
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Chapter 111. COLLECTION PROCEDURES |
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Subchapter A. COLLECTION DUTIES AND POWERS |
Sec. 111.009. REDETERMINATION
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(a) A person having a direct interest in a determination may petition the comptroller for a redetermination.
(b) A petition for redetermination must be filed before the expiration of 30 days after the date on which the service of the notice of determination is completed or the redetermination is barred. If a petition for redetermination is not filed before the expiration of the period provided by this subsection, the determination is final on the expiration of the period.
(c) If the petition requests a hearing on the redetermination, the person filing the petition is entitled to a hearing and to receive notice of the hearing at least 20 days before the day of the hearing.
(d) An order or decision of the comptroller on a petition for redetermination becomes final 20 days after service on the petitioner of the notice of the order or decision.