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Texas Tax Code

§ 151.501 — DETERMINATION AFTER THE FILING OF A REPORT

TX § 151.501Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 151. LIMITED SALES, EXCISE, AND USE TAX · Art. J. TAX DETERMINATIONS

Statute text

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If a person has filed a tax report, the comptroller may issue a deficiency determination under Section 111.008 of this code.

Legislative history

Acts 1981, 67th Leg., p. 1576, ch. 389, Sec. 1, eff. Jan. 1, 1982.