Texas House Bill HB2723

Texas 2017 - 85th Regular

Caption

Relating to the deadline to file a petition for redetermination of a tax deficiency determination made by the comptroller.

Impact

If enacted, HB 2723 could have significant implications for taxpayers in the state. By potentially changing the timeline for when a taxpayer must file a petition, the bill may provide more flexibility to those who need to contest a determination made against them. This could benefit individuals and businesses that require additional time to gather evidence or seek professional advice before formally appealing a tax deficiency ruling. However, it may also raise concerns from the state regarding the timely collection of taxes and the administrative burden of handling extended petition timelines.

Summary

House Bill 2723 focuses on the procedural aspects regarding tax deficiency determinations made by the comptroller. Specifically, it relates to the deadline for filing a petition for redetermination following such a determination. This bill seeks to clarify and perhaps streamline the process by which taxpayers can challenge the comptroller's findings, potentially impacting both individual taxpayers and businesses alike. By addressing these procedural timelines, the bill aims to create a more efficient resolution process for tax-related disputes.

Contention

Discussion around HB 2723 likely includes debates on the balance between providing taxpayer rights and ensuring efficient state tax administration. Supporters may argue that the bill fosters a fairer process by allowing ample time for taxpayers to prepare their cases, while opponents could contend that extended timelines could hinder the comptroller's ability to manage tax collections effectively. The essence of the contention lies in whether the bill serves the interests of the taxpayer in a just manner or if it inadvertently complicates the responsibilities of the state in collecting due taxes.