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A BILL TO BE ENTITLED
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AN ACT
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relating to suits for tax refunds. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Sections 112.151(a), (c), (d), and (f), Tax |
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Code, are amended to read as follows: |
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(a) A person may sue the comptroller to recover an amount of |
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tax, penalty, or interest that has been the subject of a tax refund |
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claim filed under Section 111.104 if [the person has]: |
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(1) the comptroller has issued a written denial of the |
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[filed a] tax refund claim in the manner described by Subsection |
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(f)(1) or (2) [under Section 111.104 of this code]; and |
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(2) the person has [filed, as provided by Section |
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111.105 of this code, a motion for rehearing that has been denied by |
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the comptroller; and |
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[(3)] paid any additional tax found due in a jeopardy |
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or deficiency determination that applies to the tax liability |
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period covered in the tax refund claim. |
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(c) The suit must be filed on or before the 90th day |
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[expiration of 30 days] after the issue date of the written denial |
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of the tax refund claim [motion for rehearing or it is barred]. |
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(d) The amount of the refund sought must be set out in the |
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original petition. A copy of the tax refund claim and, as |
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applicable, the comptroller's written denial of the claim or the |
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motion for rehearing filed under Section 111.105 [of this code] |
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must be attached to the original petition filed with the court and |
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to the copies of the original petition served on the comptroller and |
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the attorney general. |
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(f) For purposes of this section, the issue date of the |
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written denial of a tax refund claim is the later of: |
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(1) the date the comptroller denies in writing all or |
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part of a tax refund claim following an informal review as provided |
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by Section 111.1042; or |
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(2) if the person files a motion for rehearing as |
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provided by Section 111.105, the date the motion for rehearing is |
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denied in writing [A taxpayer shall produce contemporaneous records |
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and supporting documentation appropriate to the tax or fee for the |
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transactions in question to substantiate and enable verification of |
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a taxpayer's claim relating to the amount of the tax, penalty, or |
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interest that has been assessed or collected or will be refunded, as |
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required by Section 111.0041]. |
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SECTION 2. Section 112.152, Tax Code, is amended to read as |
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follows: |
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Sec. 112.152. ISSUES IN SUIT. (a) The grounds of error |
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contained in the tax refund claim or the motion for rehearing, as |
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applicable, are the only issues that may be raised in a suit under |
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this subchapter. |
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(b) The suit applies only to a tax liability period included |
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[considered] in the tax refund claim or comptroller's decision, as |
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applicable. |
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SECTION 3. Section 112.156, Tax Code, is amended to read as |
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follows: |
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Sec. 112.156. RES JUDICATA. The rule of res judicata |
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applies in a suit under this subchapter [only] if the issues [and |
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the tax liability periods] in controversy are the same as were |
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decided in a previous final judgment entered in a Texas court of |
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record in a suit between the same parties. |
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SECTION 4. This Act applies to a claim for a refund that is |
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pending on or after the effective date of this Act, without regard |
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to whether the taxes that are the subject of the claim were due |
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before, on, or after that date. |
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SECTION 5. This Act takes effect September 1, 2021. |