Bill Text: TX SB1095 | 2017-2018 | 85th Legislature | Enrolled
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-Enrolled.html
S.B. No. 1095 |
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relating to certain procedures for tax redeterminations and refund | ||
claims. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 111.009, Tax Code, is amended by | ||
amending Subsections (b) and (d) and adding Subsection (e) to read | ||
as follows: | ||
(b) A petition for redetermination must be filed before the | ||
expiration of 60 [ |
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the notice of determination is issued [ |
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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. | ||
(d) An order or decision of the comptroller on a petition | ||
for redetermination becomes final at the time a decision or order in | ||
a contested case is final under Chapter 2001, Government Code [ |
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(e) A taxpayer who is dissatisfied with the decision on a | ||
motion for redetermination is entitled to file a motion for | ||
rehearing in the time provided by Chapter 2001, Government Code, | ||
for filing a motion for rehearing in a contested case. | ||
SECTION 2. Sections 111.105(a), (b), and (c), Tax Code, are | ||
amended to read as follows: | ||
(a) A person claiming a refund under Section 111.104 is | ||
entitled to a hearing on the claim if the person requests a hearing | ||
on or before the 60th [ |
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issues a letter denying the claim for refund. The person is | ||
entitled to 20 days' notice of the time and place of the hearing. | ||
(b) A decision or order of the comptroller following a | ||
hearing on a claim for a refund becomes final at the time a decision | ||
or order in a contested case is final under Chapter 2001, Government | ||
Code [ |
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(c) A tax refund claimant who is dissatisfied with the | ||
decision on the claim is entitled to file a motion for rehearing in | ||
the time provided by Chapter 2001, Government Code, for filing a | ||
motion for rehearing in a contested case. | ||
SECTION 3. (a) Section 111.009(b), Tax Code, as amended by | ||
this Act, applies only to a petition for redetermination in | ||
connection with a notice of determination issued on or after the | ||
effective date of this Act. A petition for redetermination in | ||
connection with a notice of determination issued before the | ||
effective date of this Act is governed by the law in effect when the | ||
notice was issued, and the former law is continued in effect for | ||
that purpose. | ||
(b) Sections 111.009(d) and 111.105(b) and (c), Tax Code, as | ||
amended by this Act, and Section 111.009(e), Tax Code, as added by | ||
this Act, apply only to an order or decision signed on or after the | ||
effective date of this Act. An order or decision signed before the | ||
effective date of this Act is governed by the law in effect when the | ||
order or notice was signed, and the former law is continued in | ||
effect for that purpose. | ||
(c) Section 111.105(a), Tax Code, as amended by this Act, | ||
applies only to a request for a hearing in connection with a letter | ||
denying a claim for refund issued on or after the effective date of | ||
this Act. A request for a hearing in connection with a letter | ||
issued before the effective date of this Act is governed by the law | ||
in effect when the letter was issued, and the former law is | ||
continued in effect for that purpose. | ||
SECTION 4. This Act takes effect September 1, 2017. | ||
______________________________ | ______________________________ | |
President of the Senate | Speaker of the House | |
I hereby certify that S.B. No. 1095 passed the Senate on | ||
May 4, 2017, by the following vote: Yeas 31, Nays 0. | ||
______________________________ | ||
Secretary of the Senate | ||
I hereby certify that S.B. No. 1095 passed the House on | ||
May 24, 2017, by the following vote: Yeas 146, Nays 0, two | ||
present not voting. | ||
______________________________ | ||
Chief Clerk of the House | ||
Approved: | ||
______________________________ | ||
Date | ||
______________________________ | ||
Governor |