Bill Text: TX HB1658 | 2021-2022 | 87th Legislature | Comm Sub
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Relating to the methods by which the comptroller may provide notice of a deficiency determination or jeopardy determination.
Spectrum: Slight Partisan Bill (Republican 2-1)
Status: (Passed) 2021-05-15 - Effective on 9/1/21 [HB1658 Detail]
Download: Texas-2021-HB1658-Comm_Sub.html
Bill Title: Relating to the methods by which the comptroller may provide notice of a deficiency determination or jeopardy determination.
Spectrum: Slight Partisan Bill (Republican 2-1)
Status: (Passed) 2021-05-15 - Effective on 9/1/21 [HB1658 Detail]
Download: Texas-2021-HB1658-Comm_Sub.html
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.) | ||
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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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