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Senate Bill 1095 |
Senate Author: Taylor, Larry |
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Effective: 9-1-17 |
House Sponsor: Cook |
Senate Bill 1095 amends the Tax Code to change the filing deadline for a petition for redetermination of taxes filed with the comptroller of public accounts, the date on which the comptroller's order or decision on such a petition becomes final, the deadline by which a person claiming a tax refund must request a hearing on the claim to be entitled to such a hearing, and the date on which the comptroller's decision or order following such a hearing becomes final. The bill entitles a taxpayer who is dissatisfied with the decision on a motion for redetermination to file a motion for rehearing in the time provided by the Administrative Procedure Act for filing a motion for rehearing in a contested case and limits to the same time the entitlement of a tax refund claimant who is dissatisfied with the decision on the claim to file a motion for rehearing.