Relating to certain procedures for tax redeterminations and refund claims.
Impact
If enacted, SB1095 would specifically reform the Texas Tax Code by enhancing the operational procedures around tax redeterminations and refund claims. It allows taxpayers who are dissatisfied with decisions regarding their claims to request rehearing, establishing a clearer process for taxpayers seeking accountability and resolution. This legislative change aims to provide taxpayers a more structured framework for resolution, potentially improving taxpayer experiences and ensuring timely and effective processes.
Summary
SB1095 is a bill that modifies certain procedures related to tax redeterminations and refund claims in the state of Texas. The legislation revises timelines and procedures for filing petitions for redetermination, clarifying that a petition must be filed within 60 days of receiving a notice of determination. The bill also stipulates that decisions from the comptroller regarding redetermination become final based on specific procedures outlined in the Government Code, enhancing the clarity and effectiveness of tax dispute resolutions.
Sentiment
The sentiment surrounding SB1095 appears largely positive among legislative supporters, who argue that these changes will lead to greater efficiency and fairness in dealing with tax issues. By establishing clearer guidelines, proponents believe that taxpayers will be better informed of their rights and the process, reducing confusion and potential disputes. However, discussions around it are not extensively detailed in the transcript, thus indicating that the bill had less contention compared to more controversial tax legislation.
Contention
Overall, SB1095 aims to simplify and enhance the taxpayer experience regarding tax redetermination and refund claims. By modifying existing deadlines and creating clearer communication methods between the taxpayer and the comptroller, the bill seeks to streamline procedures that have historically been a source of frustration for taxpayers and the state administration alike. While no major points of contention were highlighted, it reflects a broader trend in tax law toward making processes more taxpayer-friendly.
Relating to the procedures for acting on a permit or permit amendment application by a groundwater conservation district and the disqualification of board members of groundwater conservation districts.
Relating to procedures in a criminal case after a defendant is found competent to stand trial and to consequences arising from certain violations of those procedures.
Relating to the procedures for acting on a permit or permit amendment application by a groundwater conservation district and the disqualification of board members of groundwater conservation districts.
Relating to the authorization, licensing, and regulation of casino gaming and sports wagering in this state, to the creation, powers, and duties of the Texas Gaming Commission, to the support of the horse racing industry and reform of horse racing and greyhound racing, and to other provisions related to gambling; imposing and authorizing administrative and civil penalties; imposing taxes; imposing and authorizing fees; requiring occupational licenses; creating criminal offenses.
Relating to certain Title IV-D cases and other cases with respect to child support or Title IV-D agency services and to practices and procedures for the operation of the Title IV-D agency.