85R3669 TJB-F
By: Taylor of Galveston S.B. No. 1095
A BILL TO BE ENTITLED
AN ACT
relating to the deadline to file a petition for redetermination of a
tax deficiency determination made by the comptroller.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 111.009(b), Tax Code, is amended to read
as follows:
(b) A petition for redetermination must be filed before the
expiration of 90 [30] days after the date on which the service of
the notice of determination is 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.
SECTION 2. This Act takes effect September 1, 2017.