Texas Tax Code

§ 111.106 — TAX REFUND: NOTICE OF INTENT TO BYPASS HEARING

TX § 111.106Title 2. STATE TAXATION · Part B. ENFORCEMENT AND COLLECTION · Ch. 111. COLLECTION PROCEDURES · Art. C. SETTLEMENTS, REFUNDS, AND CREDITS

Statute text

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(a)A person claiming a refund under Section 111.104 may file with the comptroller a notice of intent to bypass the hearing under Section 111.105. The notice of intent must:

(1)be filed on or before the 60th day after the date the comptroller issues a letter denying the claim for refund;

(2)be in writing;

(3)assert the material facts and each specific legal basis on which a refund is claimed; and

(4)specify the amount of the refund claimed.

(b)A person who files a notice of intent under Subsection (a) may bypass the hearing under Section 111.105 and bring a suit under Subchapter D, Chapter 112, if:

…

Legislative history

Added by Acts 2021, 87th Leg., R.S., Ch. 379 (S.B. 903), Sec. 1, eff. September 1, 2021.