Tex. Tax Code § 152.067 · Subchapter D. TAX ENFORCEMENT PROCEDURES
PETITION FOR REDETERMINATION OF A DEFICIENCY.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The comptroller shall:
(1) promulgate rules under which the seller may petition for a redetermination of deficiency; and
(2) grant an oral hearing to any seller who requests a hearing.
(b) The comptroller may increase or decrease the determination of deficiency before it becomes final, but the amount may be increased only if the comptroller asserts a claim for the increase at or before the oral hearing.
(c) If the comptroller asserts a claim for an increase in the determination, the seller is entitled to a 30-day continuance of the hearing in order to obtain other evidence relating to the items on which the increase is based.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1592, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.152.htm
- Text hash
- sha256 1a3d14230324f9ea065a5cd22028647abf17a8c0f60867fa4c61cb3a4f44149d
- 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
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.