Texas Tax Code

§ 111.0091 — DISPUTING RESULTS OF MANAGED AUDITS: NOTICE OF INTENT TO BYPASS REDETERMINATION PROCESS

TX § 111.0091Title 2. STATE TAXATION · Part B. ENFORCEMENT AND COLLECTION · Ch. 111. COLLECTION PROCEDURES · Art. A. COLLECTION DUTIES AND POWERS

Statute text

View on source

(a)A person who conducts a managed audit authorized by Section 151.0231 or 201.3021 may file with the comptroller a notice of intent to bypass the redetermination process under Section 111.009. The notice of intent must:

(1)be filed on or before the 60th day after the date the comptroller issues a letter notifying the person of the results of the managed audit;

(2)be in writing;

(3)assert the material facts and each specific legal basis for disputing the results of the managed audit; and

(4)specify the amounts of the disputed underpayments or overpayments contained in the report of the managed audit results.

(b)A person who files a notice of intent under Subsection (a) may bypass the redetermination process under Section 111.009 and bring a suit under Subchapter D, Chapter 112, if:

…

Legislative history

Added by Acts 2025, 89th Leg., R.S., Ch. 138 (S.B. 266), Sec. 3, eff. May 24, 2025.