Texas Tax Code
§ 112.1511 — SUIT TO DISPUTE RESULTS OF MANAGED AUDIT
TX § 112.1511Title 2. STATE TAXATION · Part B. ENFORCEMENT AND COLLECTION · Ch. 112. TAXPAYERS' SUITS · Art. D. SUIT FOR TAX REFUND OR TO DISPUTE RESULTS OF MANAGED AUDIT
Statute text
View on source(a)A person may sue the comptroller to dispute the results of a managed audit conducted under Section 151.0231 or 201.3021 if the person:
(1)has been issued a letter by the comptroller notifying the person of the results of the managed audit; and
(2)is authorized to bring the suit under Section 111.0091(b).
(b)The suit must be brought against both the comptroller and the attorney general and must be filed in a district court.
(c)The suit must be filed during the time provided by Section 111.0091(b) or it is barred.
(d)The amounts of the disputed underpayments or overpayments contained in the report of the managed audit results must be set out in the original petition. A copy of the notice of intent filed under Section 111.0091(a) must be attached to the original petition filed with the court and to the copies of the original petition served on the comptroller and the attorney general.
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Legislative history
Added by Acts 2025, 89th Leg., R.S., Ch. 138 (S.B. 266), Sec. 7, eff. May 24, 2025.