Bill Text: TX HB2623 | 2021-2022 | 87th Legislature | Introduced
Bill Title: Relating to suits for tax refunds.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2021-04-12 - Left pending in committee [HB2623 Detail]
Download: Texas-2021-HB2623-Introduced.html
87R5791 BEF-F | ||
By: Sanford | H.B. No. 2623 |
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relating to suits for tax refunds. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Sections 112.151(a), (c), (d), and (f), Tax | ||
Code, are amended to read as follows: | ||
(a) A person may sue the comptroller to recover an amount of | ||
tax, penalty, or interest that has been the subject of a tax refund | ||
claim filed under Section 111.104 if [ |
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(1) the comptroller has issued a written denial of the | ||
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(f)(1) or (2) [ |
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(2) the person has [ |
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[ |
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or deficiency determination that applies to the tax liability | ||
period covered in the tax refund claim. | ||
(c) The suit must be filed on or before the 90th day | ||
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of the tax refund claim [ |
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(d) The amount of the refund sought must be set out in the | ||
original petition. A copy of the tax refund claim and, as | ||
applicable, the comptroller's written denial of the claim or the | ||
motion for rehearing filed under Section 111.105 [ |
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must be attached to the original petition filed with the court and | ||
to the copies of the original petition served on the comptroller and | ||
the attorney general. | ||
(f) For purposes of this section, the issue date of the | ||
written denial of a tax refund claim is the later of: | ||
(1) the date the comptroller denies in writing all or | ||
part of a tax refund claim following an informal review as provided | ||
by Section 111.1042; or | ||
(2) if the person files a motion for rehearing as | ||
provided by Section 111.105, the date the motion for rehearing is | ||
denied in writing [ |
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SECTION 2. Section 112.152, Tax Code, is amended to read as | ||
follows: | ||
Sec. 112.152. ISSUES IN SUIT. (a) The grounds of error | ||
contained in the tax refund claim or the motion for rehearing, as | ||
applicable, are the only issues that may be raised in a suit under | ||
this subchapter. | ||
(b) The suit applies only to a tax liability period included | ||
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applicable. | ||
SECTION 3. Section 112.156, Tax Code, is amended to read as | ||
follows: | ||
Sec. 112.156. RES JUDICATA. The rule of res judicata | ||
applies in a suit under this subchapter [ |
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decided in a previous final judgment entered in a Texas court of | ||
record in a suit between the same parties. | ||
SECTION 4. This Act applies to a claim for a refund that is | ||
pending on or after the effective date of this Act, without regard | ||
to whether the taxes that are the subject of the claim were due | ||
before, on, or after that date. | ||
SECTION 5. This Act takes effect September 1, 2021. |