Texas Tax Code 152.067 – Petition for Redetermination of a Deficiency
Current as of: 2024 | Check for updates
|
Other versions
(a) The comptroller shall:
(1) promulgate rules under which the seller may petition for a redetermination of deficiency; and
(2) grant an oral hearing to any seller who requests a hearing.
(b) The comptroller may increase or decrease the determination of deficiency before it becomes final, but the amount may be increased only if the comptroller asserts a claim for the increase at or before the oral hearing.
Terms Used In Texas Tax Code 152.067
- Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
- Continuance: Putting off of a hearing ot trial until a later time.
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
(c) If the comptroller asserts a claim for an increase in the determination, the seller is entitled to a 30-day continuance of the hearing in order to obtain other evidence relating to the items on which the increase is based.