Tex.
Tax Code Section 111.106
Tax Refund: Notice of Intent to Bypass Hearing
(a)
A person claiming a refund under Section 111.104 (Refunds) may file with the comptroller a notice of intent to bypass the hearing under Section 111.105 (Tax Refund: Hearing). The notice of intent must:(1)
be filed on or before the 60th day after the date the comptroller issues a letter denying the claim for refund;(2)
be in writing;(3)
assert the material facts and each specific legal basis on which a refund is claimed; and(4)
specify the amount of the refund claimed.(b)
A person who files a notice of intent under Subsection (a) may bypass the hearing under Section 111.105 (Tax Refund: Hearing) and bring a suit under Subchapter D (Suit for Refund), Chapter 112 (Taxpayers’ Suits), if:(1)
the person participated in a conference under Subsection (c), in which case the suit must be filed on or before the 60th day after the date the conference concludes or a later date agreed to by the comptroller; or(2)
the comptroller does not provide notice in the time required by Subsection (d) that a conference is required, in which case the suit must be filed on or before the 90th day after the date the notice of intent was filed.(c)
The comptroller may require a conference between a person who files a notice of intent under Subsection (a) and a designated officer or employee of the comptroller to clarify any fact or legal issue in dispute regarding the refund claim and to discuss the availability of additional documentation that may assist in resolving outstanding issues regarding the claim. The person who filed the notice of intent may amend a material fact or legal basis described by Subsection (a)(3) following the conference if the comptroller agrees in writing to the amendment.(d)
If the comptroller requires a conference under Subsection (c), the comptroller shall notify the person of the conference requirement not later than the 30th day after the date the notice of intent under Subsection (a) was filed. The notice of the conference requirement must be in writing and include a date and time for the conference. The conference date provided in the notice must be no later than the 90th day after the date the notice of intent was filed.(e)
The person who filed the notice of intent under Subsection (a) may request to reschedule the conference date provided in the notice under Subsection (d). The comptroller shall make a good faith effort to accommodate the request. If the comptroller and the person who filed the notice of intent do not agree on or before the 90th day after the date the notice of intent was filed to a rescheduled date for the conference, the person may rescind the notice of intent on or before the 120th day after the date the notice of intent was filed and request a hearing under Section 111.105 (Tax Refund: Hearing).(f)
Except as provided by Subsection (e), a person who files a notice of intent under Subsection (a) waives the person’s right to a hearing under Section 111.105 (Tax Refund: Hearing).
Source:
Section 111.106 — Tax Refund: Notice of Intent to Bypass Hearing, https://statutes.capitol.texas.gov/Docs/TX/htm/TX.111.htm#111.106
(accessed Jun. 5, 2024).