85R12443 BEF-F
By: Cook H.B. No. 2756
A BILL TO BE ENTITLED
AN ACT
relating to certain procedures for tax redeterminations and refund
claims.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 111.009, Tax Code, is amended by
amending Subsections (b) and (d) and adding Subsection (e) to read
as follows:
(b) A petition for redetermination must be filed before the
expiration of 60 [30] days after the date [on which the service of]
the notice of determination is issued [completed] or the
redetermination is barred. If a petition for redetermination is
not filed before the expiration of the period provided by this
subsection, the determination is final on the expiration of the
period.
(d) An order or decision of the comptroller on a petition
for redetermination becomes final at the time a decision or order in
a contested case is final under Chapter 2001, Government Code [20
days after service on the petitioner of the notice of the order or
decision].
(e) 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.
SECTION 2. Sections 111.105(a), (b), and (c), Tax Code, are
amended to read as follows:
(a) A person claiming a refund under Section 111.104 is
entitled to a hearing on the claim if the person requests a hearing
on or before the 60th [30th] day after the date the comptroller
issues a letter denying the claim for refund. The person is
entitled to 20 days' notice of the time and place of the hearing.
(b) A decision or order of the comptroller following a
hearing on a claim for a refund becomes final at the time a decision
or order in a contested case is final under Chapter 2001, Government
Code [20 days after service on the claimant of the notice of the
order or decision].
(c) 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.
SECTION 3. (a) Section 111.009(b), Tax Code, as amended by
this Act, applies only to a petition for redetermination in
connection with a notice of determination issued on or after the
effective date of this Act. A petition for redetermination in
connection with a notice of determination issued before the
effective date of this Act is governed by the law in effect when the
notice was issued, and the former law is continued in effect for
that purpose.
(b) Sections 111.009(d) and 111.105(b) and (c), Tax Code, as
amended by this Act, and Section 111.009(e), Tax Code, as added by
this Act, apply only to an order or decision signed on or after the
effective date of this Act. An order or decision signed before the
effective date of this Act is governed by the law in effect when the
order or notice was signed, and the former law is continued in
effect for that purpose.
(c) Section 111.105(a), Tax Code, as amended by this Act,
applies only to a request for a hearing in connection with a letter
denying a claim for refund issued on or after the effective date of
this Act. A request for a hearing in connection with a letter
issued before the effective date of this Act is governed by the law
in effect when the letter was issued, and the former law is
continued in effect for that purpose.
SECTION 4. This Act takes effect September 1, 2017.