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A BILL TO BE ENTITLED
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AN ACT
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relating to the methods by which the comptroller may provide notice |
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of a deficiency determination or jeopardy determination. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 111.008, Tax Code, is amended by |
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amending Subsection (b) and adding Subsection (d) to read as |
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follows: |
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(b) On making a determination under this section, the |
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comptroller shall notify the person against whom a determination is |
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made of the determination. The notice may be given by mail, by |
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electronic means, or by personal service. |
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(d) A notice given by electronic means shall be addressed to |
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the person's e-mail address as it appears in the comptroller's |
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records. Service by electronic means is complete when the |
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comptroller transmits the notice to the person's e-mail address. |
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SECTION 2. Section 111.022, Tax Code, is amended by |
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amending Subsection (b) and adding Subsections (b-1) and (b-2) to |
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read as follows: |
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(b) A determination made under this section becomes final on |
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the expiration of 20 days after the day on which the notice of the |
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determination was served by personal service, by electronic means, |
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or by mail unless a petition for a redetermination is filed before |
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the determination becomes final. |
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(b-1) A notice given by mail shall be addressed to the |
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person to whom the notice is served at the person's address as it |
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appears in the comptroller's records. Service by mail is complete |
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when the notice is deposited in a United States Post Office. |
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(b-2) A notice given by electronic means shall be addressed |
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to the person's e-mail address as it appears in the comptroller's |
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records. Service by electronic means is complete when the |
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comptroller transmits the notice to the person's e-mail address. |
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SECTION 3. This Act takes effect September 1, 2021. |