By: Murphy (Senate Sponsor - Nelson) H.B. No. 1658
(In the Senate - Received from the House April 8, 2021;
April 12, 2021, read first time and referred to Committee on
Finance; April 19, 2021, reported favorably by the following vote:
Yeas 14, Nays 0; April 19, 2021, sent to printer.)
Click here to see the committee vote
A BILL TO BE ENTITLED
AN ACT
relating to the methods by which the comptroller may provide notice
of a deficiency determination or jeopardy determination.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 111.008, Tax Code, is amended by
amending Subsection (b) and adding Subsection (d) to read as
follows:
(b) On making a determination under this section, the
comptroller shall notify the person against whom a determination is
made of the determination. The notice may be given by mail, by
electronic means, or by personal service.
(d) A notice given by electronic means shall be addressed to
the person's e-mail address as it appears in the comptroller's
records. Service by electronic means is complete when the
comptroller transmits the notice to the person's e-mail address.
SECTION 2. Section 111.022, Tax Code, is amended by
amending Subsection (b) and adding Subsections (b-1) and (b-2) to
read as follows:
(b) A determination made under this section becomes final on
the expiration of 20 days after the day on which the notice of the
determination was served by personal service, by electronic means,
or by mail unless a petition for a redetermination is filed before
the determination becomes final.
(b-1) A notice given by mail shall be addressed to the
person to whom the notice is served at the person's address as it
appears in the comptroller's records. Service by mail is complete
when the notice is deposited in a United States Post Office.
(b-2) A notice given by electronic means shall be addressed
to the person's e-mail address as it appears in the comptroller's
records. Service by electronic means is complete when the
comptroller transmits the notice to the person's e-mail address.
SECTION 3. This Act takes effect September 1, 2021.
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