Texas Tax Code

§ 151.510 — HEARING ON REDETERMINATION

TX § 151.510Title 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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(a)If a petition for a redetermination is filed before the determination becomes final, the petitioner is entitled on a request stated in the petition to an oral hearing on the redetermination and to at least 20 days' notice of the time and place of the hearing.

(b)The comptroller may continue the hearing from time to time as is necessary.

Legislative history

Acts 1981, 67th Leg., p. 1578, ch. 389, Sec. 1, eff. Jan. 1, 1982.