Tex.
Tax Code Section 111.009
Redetermination
(a)
A person having a direct interest in a determination may petition the comptroller for a redetermination.(b)
A petition for redetermination must be filed before the expiration of 60 days after the date the notice of determination is issued or the redetermination is barred. If a petition for redetermination is not filed before the expiration of the period provided by this subsection, the determination is final on the expiration of the period.(c)
If the petition requests a hearing on the redetermination, the person filing the petition is entitled to a hearing and to receive notice of the hearing at least 20 days before the day of the hearing.(d)
An order or decision of the comptroller on a petition for redetermination becomes final at the time a decision or order in a contested case is final under Chapter 2001 (Administrative Procedure), Government Code.(e)
A taxpayer who is dissatisfied with the decision on a motion for redetermination is entitled to file a motion for rehearing in the time provided by Chapter 2001 (Administrative Procedure), Government Code, for filing a motion for rehearing in a contested case.
Source:
Section 111.009 — Redetermination, https://statutes.capitol.texas.gov/Docs/TX/htm/TX.111.htm#111.009
(accessed Jun. 5, 2024).