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