Bill Text: TX HB1658 | 2021-2022 | 87th Legislature | Enrolled
Bill Title: Relating to the methods by which the comptroller may provide notice of a deficiency determination or jeopardy determination.
Spectrum: Slight Partisan Bill (Republican 2-1)
Status: (Passed) 2021-05-15 - Effective on 9/1/21 [HB1658 Detail]
Download: Texas-2021-HB1658-Enrolled.html
| H.B. No. 1658 | ||
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| 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 | ||
