Tex. Tax Code Section 155.185
Deficiency Determination, Penalties, and Interest

(a)

If the comptroller has reasonable cause to believe that a tax report or the amount of tax is inaccurate, the comptroller may compute and determine the amount of tax, penalty, and interest to be paid from information contained in the report or from any other information available to the comptroller.

(b)

On making a deficiency determination, the comptroller shall notify the person by personal service or by mail. Service by mail is complete when the notice is deposited with the U.S. Postal Service.
Added by Acts 1991, 72nd Leg., ch. 409, Sec. 64, eff. June 7, 1991. Amended by Acts 1995, 74th Leg., ch. 1000, Sec. 54, eff. Oct. 1, 1995; Acts 1997, 75th Leg., ch. 1423, Sec. 19.108, eff. Sept. 1, 1997; Acts 1999, 76th Leg., ch. 1467, Sec. 2.46, eff. Oct. 1, 1999.

Source: Section 155.185 — Deficiency Determination, Penalties, and Interest, https://statutes.­capitol.­texas.­gov/Docs/TX/htm/TX.­155.­htm#155.­185 (accessed Jun. 5, 2024).

155.001
Definitions 155.002
Storage 155.021
Tax Imposed on Cigars 155.023
Payment of Tax 155.024
Exception for Personal Use 155.025
Manufacturing Exemption 155.026
Penalty for Failure to Pay Tax 155.027
Venue 155.028
Impact of Tax 155.041
Permits 155.045
Combination Permit 155.048
Issuance of Permits 155.049
Permit Year 155.050
Payment for Permits 155.053
Display of Permit 155.058
Revenue 155.059
Final Suspension or Revocation of Permit 155.101
Record of Purchase or Receipt 155.102
Report of Sale or Use 155.103
Manufacturer’s Records and Reports 155.104
Manufacturer’s Representative’s Records 155.105
Reports by Wholesalers and Distributors of Cigars and Tobacco Products 155.107
Common Carrier Records 155.108
Bonded Agent’s Records 155.109
Export Warehouse’s Records 155.110
Availability of Records 155.111
Distributor’s Report 155.112
Failure to Produce Records 155.141
Donations 155.143
Seizure 155.144
Comptroller’s Report 155.145
Forfeiture Proceeding 155.146
Photographic Evidence in Cases Involving Seized Tobacco Products 155.150
Seizure or Sale No Defense 155.151
Waiver Permitted 155.152
Payment to Treasury 155.153
Preferred State Tax Lien 155.154
Donations 155.155
Reciprocal Agreements 155.181
Compliance Investigation and Recovery of Costs 155.182
Payment of Double Amount 155.183
Inspection 155.184
Credit for Tax Paid 155.185
Deficiency Determination, Penalties, and Interest 155.186
Redetermination 155.201
Penalties 155.202
Nonpayment of Tax 155.204
Concealment of Violation 155.205
Misleading the Comptroller 155.206
Refusing to Surrender Tobacco Products 155.207
Permits 155.208
Misdemeanor 155.209
Transportation of Tobacco Products 155.210
Inspection of Premises 155.0211
Tax Imposed on Tobacco Products Other than Cigars 155.211
Possession: Tax Due 155.0212
Liability of Permitted Distributor 155.212
Books and Records 155.213
Felony 155.214
Overlap of Penalties 155.215
Venue for Felony 155.241
Allocation of Tax 155.0415
Sales: Permit Holders and Nonpermit Holders 155.0481
Denial of Permit 155.0591
Summary Suspension of a Permit 155.0595
Hearings 155.1445
Sale of Seized Tobacco Products 155.1451
Disposition of Forfeited Property 155.2075
Fingerprints 155.2415
Allocation of Certain Revenue to Property Tax Relief Fund and Certain Other Funds
Green check means up to date. Up to date

Accessed:
Jun. 5, 2024

§ 155.185’s source at texas​.gov