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AN ACT
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relating to certain procedures for tax redeterminations and refund |
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claims. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 111.009, Tax Code, is amended by |
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amending Subsections (b) and (d) and adding Subsection (e) to read |
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as follows: |
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(b) A petition for redetermination must be filed before the |
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expiration of 60 [30] days after the date [on which the service of] |
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the notice of determination is issued [completed] or the |
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redetermination is barred. If a petition for redetermination is |
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not filed before the expiration of the period provided by this |
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subsection, the determination is final on the expiration of the |
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period. |
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(d) An order or decision of the comptroller on a petition |
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for redetermination becomes final at the time a decision or order in |
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a contested case is final under Chapter 2001, Government Code [20
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days after service on the petitioner of the notice of the order or
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decision]. |
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(e) A taxpayer who is dissatisfied with the decision on a |
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motion for redetermination is entitled to file a motion for |
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rehearing in the time provided by Chapter 2001, Government Code, |
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for filing a motion for rehearing in a contested case. |
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SECTION 2. Sections 111.105(a), (b), and (c), Tax Code, are |
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amended to read as follows: |
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(a) A person claiming a refund under Section 111.104 is |
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entitled to a hearing on the claim if the person requests a hearing |
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on or before the 60th [30th] day after the date the comptroller |
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issues a letter denying the claim for refund. The person is |
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entitled to 20 days' notice of the time and place of the hearing. |
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(b) A decision or order of the comptroller following a |
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hearing on a claim for a refund becomes final at the time a decision |
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or order in a contested case is final under Chapter 2001, Government |
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Code [20 days after service on the claimant of the notice of the
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order or decision]. |
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(c) A tax refund claimant who is dissatisfied with the |
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decision on the claim is entitled to file a motion for rehearing in |
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the time provided by Chapter 2001, Government Code, for filing a |
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motion for rehearing in a contested case. |
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SECTION 3. (a) Section 111.009(b), Tax Code, as amended by |
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this Act, applies only to a petition for redetermination in |
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connection with a notice of determination issued on or after the |
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effective date of this Act. A petition for redetermination in |
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connection with a notice of determination issued before the |
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effective date of this Act is governed by the law in effect when the |
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notice was issued, and the former law is continued in effect for |
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that purpose. |
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(b) Sections 111.009(d) and 111.105(b) and (c), Tax Code, as |
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amended by this Act, and Section 111.009(e), Tax Code, as added by |
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this Act, apply only to an order or decision signed on or after the |
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effective date of this Act. An order or decision signed before the |
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effective date of this Act is governed by the law in effect when the |
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order or notice was signed, and the former law is continued in |
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effect for that purpose. |
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(c) Section 111.105(a), Tax Code, as amended by this Act, |
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applies only to a request for a hearing in connection with a letter |
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denying a claim for refund issued on or after the effective date of |
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this Act. A request for a hearing in connection with a letter |
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issued before the effective date of this Act is governed by the law |
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in effect when the letter was issued, and the former law is |
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continued in effect for that purpose. |
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SECTION 4. This Act takes effect September 1, 2017. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I hereby certify that S.B. No. 1095 passed the Senate on |
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May 4, 2017, by the following vote: Yeas 31, Nays 0. |
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______________________________ |
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Secretary of the Senate |
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I hereby certify that S.B. No. 1095 passed the House on |
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May 24, 2017, by the following vote: Yeas 146, Nays 0, two |
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present not voting. |
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______________________________ |
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Chief Clerk of the House |
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Approved: |
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______________________________ |
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Date |
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______________________________ |
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Governor |