Bill Text: TX SB1095 | 2017-2018 | 85th Legislature | Introduced

Texas Senate Bill 1095 (Prior Session Legislation)

NOTE: There are more recent revisions of this legislation. Read Latest Draft

Bill Title: Relating to certain procedures for tax redeterminations and refund claims.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Passed) 2017-06-12 - Effective on 9/1/17 [SB1095 Detail]

Download: Texas-2017-SB1095-Introduced.html

	85R3669 TJB-F

	By: Taylor of Galveston	S.B. No. 1095



	A BILL TO BE ENTITLED
	AN ACT
	relating to the deadline to file a petition for redetermination of a
	tax deficiency determination made by the comptroller.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	SECTION 1. Section 111.009(b), Tax Code, is amended to read
	as follows:
	(b) A petition for redetermination must be filed before the
	expiration of 90 [30] days after the date on which the service of
	the notice of determination is completed or the redetermination is
	barred. If a petition for redetermination is not filed before the
	expiration of the period provided by this subsection, the
	determination is final on the expiration of the period.
	SECTION 2. This Act takes effect September 1, 2017.