Texas Tax Code 151.501 – Determination After the Filing of a Report
Current as of: 2024 | Check for updates
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Terms Used In Texas Tax Code 151.501
- Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
- Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005
If a person has filed a tax report, the comptroller may issue a deficiency determination under § 111.008 of this code.