87R3163 RDS-F
 
  By: Murphy H.B. No. 1658
 
 
 
A BILL TO BE ENTITLED
 
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.