| 6 | 4 | | AN ACT |
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| 7 | 5 | | relating to certain procedures for tax redeterminations and refund |
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| 8 | 6 | | claims. |
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| 9 | 7 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 8 | | SECTION 1. Section 111.009, Tax Code, is amended by |
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| 11 | 9 | | amending Subsections (b) and (d) and adding Subsection (e) to read |
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| 12 | 10 | | as follows: |
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| 13 | 11 | | (b) A petition for redetermination must be filed before the |
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| 14 | 12 | | expiration of 60 [30] days after the date [on which the service of] |
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| 15 | 13 | | the notice of determination is issued [completed] or the |
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| 16 | 14 | | redetermination is barred. If a petition for redetermination is |
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| 17 | 15 | | not filed before the expiration of the period provided by this |
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| 18 | 16 | | subsection, the determination is final on the expiration of the |
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| 19 | 17 | | period. |
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| 20 | 18 | | (d) An order or decision of the comptroller on a petition |
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| 21 | 19 | | for redetermination becomes final at the time a decision or order in |
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| 22 | 20 | | a contested case is final under Chapter 2001, Government Code [20 |
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| 23 | 21 | | days after service on the petitioner of the notice of the order or |
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| 24 | 22 | | decision]. |
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| 25 | 23 | | (e) A taxpayer who is dissatisfied with the decision on a |
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| 26 | 24 | | motion for redetermination is entitled to file a motion for |
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| 27 | 25 | | rehearing in the time provided by Chapter 2001, Government Code, |
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| 28 | 26 | | for filing a motion for rehearing in a contested case. |
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| 29 | 27 | | SECTION 2. Sections 111.105(a), (b), and (c), Tax Code, are |
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| 30 | 28 | | amended to read as follows: |
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| 31 | 29 | | (a) A person claiming a refund under Section 111.104 is |
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| 32 | 30 | | entitled to a hearing on the claim if the person requests a hearing |
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| 33 | 31 | | on or before the 60th [30th] day after the date the comptroller |
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| 34 | 32 | | issues a letter denying the claim for refund. The person is |
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| 35 | 33 | | entitled to 20 days' notice of the time and place of the hearing. |
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| 36 | 34 | | (b) A decision or order of the comptroller following a |
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| 37 | 35 | | hearing on a claim for a refund becomes final at the time a decision |
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| 38 | 36 | | or order in a contested case is final under Chapter 2001, Government |
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| 39 | 37 | | Code [20 days after service on the claimant of the notice of the |
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| 40 | 38 | | order or decision]. |
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| 41 | 39 | | (c) A tax refund claimant who is dissatisfied with the |
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| 42 | 40 | | decision on the claim is entitled to file a motion for rehearing in |
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| 43 | 41 | | the time provided by Chapter 2001, Government Code, for filing a |
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| 44 | 42 | | motion for rehearing in a contested case. |
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| 45 | 43 | | SECTION 3. (a) Section 111.009(b), Tax Code, as amended by |
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| 46 | 44 | | this Act, applies only to a petition for redetermination in |
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| 47 | 45 | | connection with a notice of determination issued on or after the |
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| 48 | 46 | | effective date of this Act. A petition for redetermination in |
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| 49 | 47 | | connection with a notice of determination issued before the |
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| 50 | 48 | | effective date of this Act is governed by the law in effect when the |
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| 51 | 49 | | notice was issued, and the former law is continued in effect for |
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| 52 | 50 | | that purpose. |
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| 53 | 51 | | (b) Sections 111.009(d) and 111.105(b) and (c), Tax Code, as |
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| 54 | 52 | | amended by this Act, and Section 111.009(e), Tax Code, as added by |
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| 55 | 53 | | this Act, apply only to an order or decision signed on or after the |
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| 56 | 54 | | effective date of this Act. An order or decision signed before the |
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| 57 | 55 | | effective date of this Act is governed by the law in effect when the |
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| 58 | 56 | | order or notice was signed, and the former law is continued in |
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| 59 | 57 | | effect for that purpose. |
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| 60 | 58 | | (c) Section 111.105(a), Tax Code, as amended by this Act, |
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| 61 | 59 | | applies only to a request for a hearing in connection with a letter |
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| 62 | 60 | | denying a claim for refund issued on or after the effective date of |
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| 63 | 61 | | this Act. A request for a hearing in connection with a letter |
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| 64 | 62 | | issued before the effective date of this Act is governed by the law |
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| 65 | 63 | | in effect when the letter was issued, and the former law is |
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| 66 | 64 | | continued in effect for that purpose. |
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| 67 | 65 | | SECTION 4. This Act takes effect September 1, 2017. |
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