| |
| |
| |
|
|
AN ACT
|
|
|
relating to the methods by which the comptroller may provide notice |
|
|
of a deficiency determination or jeopardy determination. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Section 111.008, Tax Code, is amended by |
|
|
amending Subsection (b) and adding Subsection (d) to read as |
|
|
follows: |
|
|
(b) On making a determination under this section, the |
|
|
comptroller shall notify the person against whom a determination is |
|
|
made of the determination. The notice may be given by mail, by |
|
|
electronic means, or by personal service. |
|
|
(d) A notice given by electronic means shall be addressed to |
|
|
the person's e-mail address as it appears in the comptroller's |
|
|
records. Service by electronic means is complete when the |
|
|
comptroller transmits the notice to the person's e-mail address. |
|
|
SECTION 2. Section 111.022, Tax Code, is amended by |
|
|
amending Subsection (b) and adding Subsections (b-1) and (b-2) to |
|
|
read as follows: |
|
|
(b) A determination made under this section becomes final on |
|
|
the expiration of 20 days after the day on which the notice of the |
|
|
determination was served by personal service, by electronic means, |
|
|
or by mail unless a petition for a redetermination is filed before |
|
|
the determination becomes final. |
|
|
(b-1) A notice given by mail shall be addressed to the |
|
|
person to whom the notice is served at the person's address as it |
|
|
appears in the comptroller's records. Service by mail is complete |
|
|
when the notice is deposited in a United States Post Office. |
|
|
(b-2) A notice given by electronic means shall be addressed |
|
|
to the person's e-mail address as it appears in the comptroller's |
|
|
records. Service by electronic means is complete when the |
|
|
comptroller transmits the notice to the person's e-mail address. |
|
|
SECTION 3. This Act takes effect September 1, 2021. |
| |
| |
| |
______________________________ |
______________________________ |
| |
President of the Senate |
Speaker of the House |
| |
| |
|
|
I certify that H.B. No. 1658 was passed by the House on April |
|
|
7, 2021, by the following vote: Yeas 146, Nays 0, 1 present, not |
|
|
voting. |
|
|
|
|
|
______________________________ |
|
|
Chief Clerk of the House |
| |
| |
|
|
I certify that H.B. No. 1658 was passed by the Senate on April |
|
|
29, 2021, by the following vote: Yeas 31, Nays 0. |
|
|
|
|
|
______________________________ |
|
|
Secretary of the Senate |
|
|
APPROVED: _____________________ |
|
|
Date |
|
|
|
|
|
_____________________ |
|
|
Governor |