Texas Tax Code

§ 111.00455 — CONTESTED CASES CONDUCTED BY STATE OFFICE OF ADMINISTRATIVE HEARINGS

TX § 111.00455Title 2. STATE TAXATION · Part B. ENFORCEMENT AND COLLECTION · Ch. 111. COLLECTION PROCEDURES · Art. A. COLLECTION DUTIES AND POWERS

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(a)The State Office of Administrative Hearings shall conduct any contested case hearing as provided by Section 2003.101, Government Code, in relation to the collection, receipt, administration, and enforcement of:

(1)a tax imposed under this title; and

(2)any other tax, fee, or other amount that the comptroller is required to collect, receive, administer, or enforce under a law not included in this title.

(b)The following are not contested cases under Subsection (a) and Section 2003.101, Government Code:

(1)a show cause hearing or any hearing not related to the collection, receipt, administration, or enforcement of the amount of a tax or fee imposed, or the penalty or interest associated with that amount, except for a hearing under Section 151.157(f), 151.1575(c), or 151.712(g) of this code or Section 161.0901, Health and Safety Code;

(2)a property value study hearing under Subchapter M, Chapter 403, Government Code;

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Legislative history

Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 14.01, eff. October 1, 2011. Acts 2015, 84th Leg., R.S., Ch. 228 (H.B. 2154), Sec. 19, eff. September 1, 2015. Acts 2015, 84th Leg., R.S., Ch. 228 (H.B. 2154), Sec. 20, eff. September 1, 2015. Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 6, eff. September 1, 2021.