Tex. Tax Code § 111.00455 · Subchapter A. COLLECTION DUTIES AND POWERS
CONTESTED CASES CONDUCTED BY STATE OFFICE OF ADMINISTRATIVE HEARINGS.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The State Office of Administrative Hearings shall conduct any contested case hearing as provided by Section 2003.101, Government Code, in relation to the collection, receipt, administration, and enforcement of:
(1) a tax imposed under this title; and
(2) any other tax, fee, or other amount that the comptroller is required to collect, receive, administer, or enforce under a law not included in this title.
(b) The following are not contested cases under Subsection (a) and Section 2003.101, Government Code:
(1) a show cause hearing or any hearing not related to the collection, receipt, administration, or enforcement of the amount of a tax or fee imposed, or the penalty or interest associated with that amount, except for a hearing under Section 151.157(f), 151.1575(c), or 151.712(g) of this code or Section 161.0901, Health and Safety Code;
(2) a property value study hearing under Subchapter M, Chapter 403, Government Code;
(3) a hearing in which the issue relates to:
(A) Chapters 72-75, Property Code;
(B) forfeiture of a right to do business;
(C) a certificate of authority;
(D) articles of incorporation;
(E) a penalty imposed under Section 151.703(d);
(F) the refusal or failure to settle under Section 111.101; or
(G) a request for or revocation of an exemption from taxation; and
(4) any other hearing not related to the collection, receipt, administration, or enforcement of the amount of a tax or fee imposed, or the penalty or interest associated with that amount.
(c) A reference in law to the comptroller that relates to the performance of a contested case hearing described by Subsection (a) means the State Office of Administrative Hearings.
Notes and commentary — not statutory text
History
Added by Acts 2007, 80th Leg., R.S., Ch. 354 (S.B. 242), Sec. 1, eff. June 15, 2007.
Amended by:
Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 14.01, eff. October 1, 2011.
Acts 2015, 84th Leg., R.S., Ch. 228 (H.B. 2154), Sec. 19, eff. September 1, 2015.
Acts 2015, 84th Leg., R.S., Ch. 228 (H.B. 2154), Sec. 20, eff. September 1, 2015.
Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 6, eff. September 1, 2021.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.111.htm
- Text hash
- sha256 ba4eff57696646dc250e0e3d5f961c049c844a8aa62cd44b6dfa59d122d972ba
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Government Code
Health and Safety Code
Tax Code
- Tex. Tax Code § 111.101SETTLEMENT.Printed as Section 111.101
- Tex. Tax Code § 151.157CUSTOMS BROKERS.Printed as Section 151.157(f), 151.1575(c), or 151.712(g)
- Tex. Tax Code § 151.1575REQUIREMENTS RELATING TO ISSUING DOCUMENTATION SHOWING EXPORTATION OF PROPERTY.Printed as Section 151.157(f), 151.1575(c), or 151.712(g)
- Tex. Tax Code § 151.703FAILURE TO REPORT OR PAY TAX.Printed as Section 151.703(d)
- Tex. Tax Code § 151.712CIVIL PENALTY FOR PERSONS CERTIFYING EXPORTS.Printed as Section 151.157(f), 151.1575(c), or 151.712(g)
Cited by 2 provisions
Provisions in this library whose text cites Tex. Tax Code § 111.00455. Each shows the citation as that text prints it.
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.