| 1 | | - | H.B. No. 1658 |
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| 1 | + | By: Murphy (Senate Sponsor - Nelson) H.B. No. 1658 |
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| 2 | + | (In the Senate - Received from the House April 8, 2021; |
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| 3 | + | April 12, 2021, read first time and referred to Committee on |
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| 4 | + | Finance; April 19, 2021, reported favorably by the following vote: |
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| 5 | + | Yeas 14, Nays 0; April 19, 2021, sent to printer.) |
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| 6 | + | Click here to see the committee vote |
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| 4 | 10 | | AN ACT |
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| 5 | 11 | | relating to the methods by which the comptroller may provide notice |
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| 6 | 12 | | of a deficiency determination or jeopardy determination. |
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| 7 | 13 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 8 | 14 | | SECTION 1. Section 111.008, Tax Code, is amended by |
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| 9 | 15 | | amending Subsection (b) and adding Subsection (d) to read as |
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| 10 | 16 | | follows: |
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| 11 | 17 | | (b) On making a determination under this section, the |
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| 12 | 18 | | comptroller shall notify the person against whom a determination is |
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| 13 | 19 | | made of the determination. The notice may be given by mail, by |
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| 14 | 20 | | electronic means, or by personal service. |
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| 15 | 21 | | (d) A notice given by electronic means shall be addressed to |
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| 16 | 22 | | the person's e-mail address as it appears in the comptroller's |
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| 17 | 23 | | records. Service by electronic means is complete when the |
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| 18 | 24 | | comptroller transmits the notice to the person's e-mail address. |
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| 19 | 25 | | SECTION 2. Section 111.022, Tax Code, is amended by |
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| 20 | 26 | | amending Subsection (b) and adding Subsections (b-1) and (b-2) to |
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| 21 | 27 | | read as follows: |
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| 22 | 28 | | (b) A determination made under this section becomes final on |
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| 23 | 29 | | the expiration of 20 days after the day on which the notice of the |
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| 24 | 30 | | determination was served by personal service, by electronic means, |
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| 25 | 31 | | or by mail unless a petition for a redetermination is filed before |
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| 26 | 32 | | the determination becomes final. |
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| 27 | 33 | | (b-1) A notice given by mail shall be addressed to the |
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| 28 | 34 | | person to whom the notice is served at the person's address as it |
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| 29 | 35 | | appears in the comptroller's records. Service by mail is complete |
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| 30 | 36 | | when the notice is deposited in a United States Post Office. |
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| 31 | 37 | | (b-2) A notice given by electronic means shall be addressed |
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| 32 | 38 | | to the person's e-mail address as it appears in the comptroller's |
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| 33 | 39 | | records. Service by electronic means is complete when the |
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| 34 | 40 | | comptroller transmits the notice to the person's e-mail address. |
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| 35 | 41 | | SECTION 3. This Act takes effect September 1, 2021. |
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| 36 | | - | ______________________________ ______________________________ |
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| 37 | | - | President of the Senate Speaker of the House |
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| 38 | | - | I certify that H.B. No. 1658 was passed by the House on April |
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| 39 | | - | 7, 2021, by the following vote: Yeas 146, Nays 0, 1 present, not |
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| 40 | | - | voting. |
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| 41 | | - | ______________________________ |
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| 42 | | - | Chief Clerk of the House |
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| 43 | | - | I certify that H.B. No. 1658 was passed by the Senate on April |
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| 44 | | - | 29, 2021, by the following vote: Yeas 31, Nays 0. |
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| 45 | | - | ______________________________ |
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| 46 | | - | Secretary of the Senate |
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| 47 | | - | APPROVED: _____________________ |
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| 48 | | - | Date |
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| 49 | | - | _____________________ |
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| 50 | | - | Governor |
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| 42 | + | * * * * * |
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