Tex.
Tax Code Section 111.00455
Contested Cases Conducted by State Office of Administrative Hearings
(a)
The State Office of Administrative Hearings shall conduct any contested case hearing as provided by Section 2003.101 (Tax Hearings), Government Code, in relation to the collection, receipt, administration, and enforcement of:(1)
a tax imposed under this title; and(2)
any other tax, fee, or other amount that the comptroller is required to collect, receive, administer, or enforce under a law not included in this title.(b)
The following are not contested cases under Subsection (a) and Section 2003.101 (Tax Hearings), Government Code:(1)
a show cause hearing or any hearing not related to the collection, receipt, administration, or enforcement of the amount of a tax or fee imposed, or the penalty or interest associated with that amount, except for a hearing under Section 151.157(f), 151.1575(c), or 151.712(g) of this code or Section 161.0901 (Disciplinary Action Against Cigarette, E-cigarette, and Tobacco Product Retailers), Health and Safety Code;(2)
a property value study hearing under Subchapter M (Purpose), Chapter 403 (Comptroller of Public Accounts), Government Code;(3)
a hearing in which the issue relates to:(A)
Chapters 72-75, Property Code;(B)
forfeiture of a right to do business;(C)
a certificate of authority;(D)
articles of incorporation;(E)
a penalty imposed under Section 151.703(d);(F)
the refusal or failure to settle under Section 111.101; or(G)
a request for or revocation of an exemption from taxation; and(4)
any other hearing not related to the collection, receipt, administration, or enforcement of the amount of a tax or fee imposed, or the penalty or interest associated with that amount.(c)
A reference in law to the comptroller that relates to the performance of a contested case hearing described by Subsection (a) means the State Office of Administrative Hearings.
Source:
Section 111.00455 — Contested Cases Conducted by State Office of Administrative Hearings, https://statutes.capitol.texas.gov/Docs/TX/htm/TX.111.htm#111.00455
(accessed Jun. 5, 2024).