Texas ~ Multiple Taxes: Deadline for Petition for Redetermination, Refund Claim Hearing Amended

CCH Tax Day Report

Beginning September 1, 2017, a taxpayer’s petition for redetermination of corporation income tax, personal income tax, sales and use tax, or other tax liability computed by the Texas Comptroller must be filed with the Comptroller within 60 days after the date the notice of determination is issued. Formerly, a petition for redetermination had to be filed within 30 days after the date on which the service of the notice of determination is completed. If a petition for redetermination is not timely filed, the determination is final on the expiration of the above period.

Comptroller Decision on Petition for Redetermination

An order or decision of the comptroller on a petition for redetermination becomes final at the time that a decision or order in a contested case is final under Chapter 2001, Government Code. Formerly, the Comptroller’s order or decision became final 20 days after service on the petitioner of the notice of the order or decision.

A taxpayer who is dissatisfied with the decision on a motion for redetermination is entitled to file a motion for rehearing in the time provided by Chapter 2001, Government Code, for filing a motion for rehearing in a contested case.

Request for Hearing on Refund Claim

A person claiming a tax refund is entitled to a hearing on the claim if the person requests a hearing on or before the 60th (formerly, 30th) day after the date the Comptroller issues a letter denying the claim for refund.

A decision or order of the Comptroller following a refund hearing becomes final at the time a decision or order in a contested case is final under Chapter 2001, Government Code (formerly, 20 days after service on the claimant of the notice of the order or decision).

A tax refund claimant who is dissatisfied with the decision on the claim is entitled to file a motion for rehearing in the time provided by Chapter 2001, Government Code, for filing a motion for rehearing in a contested case.

S.B. 1095, Laws 2017, effective September 1, 2017

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CCHTaxGroup

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