| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | 85R3669 TJB-F | |
| 2 | 2 | By: Shine H.B. No. 2723 | |
| 3 | 3 | ||
| 4 | 4 | ||
| 5 | 5 | A BILL TO BE ENTITLED | |
| 6 | 6 | AN ACT | |
| 7 | 7 | relating to the deadline to file a petition for redetermination of a | |
| 8 | 8 | tax deficiency determination made by the comptroller. | |
| 9 | 9 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 10 | 10 | SECTION 1. Section 111.009(b), Tax Code, is amended to read | |
| 11 | 11 | as follows: | |
| 12 | 12 | (b) A petition for redetermination must be filed before the | |
| 13 | 13 | expiration of 90 [30] days after the date on which the service of | |
| 14 | 14 | the notice of determination is completed or the redetermination is | |
| 15 | 15 | barred. If a petition for redetermination is not filed before the | |
| 16 | 16 | expiration of the period provided by this subsection, the | |
| 17 | 17 | determination is final on the expiration of the period. | |
| 18 | 18 | SECTION 2. This Act takes effect September 1, 2017. |