Texas § TX.111.022 - JEOPARDY DETERMINATION
Full text of Texas The Texas Constitution § TX.111.022 — JEOPARDY DETERMINATION, with citation guidance and answers to common questions.
§ TX.111.022. JEOPARDY DETERMINATION
JEOPARDY DETERMINATION. (a) If the comptroller believes that the collection of a tax required to be paid to the state or the amount due for a tax period is jeopardized by delay, the comptroller shall issue a determination stating the amount and that the tax collection is in jeopardy. The amount required to be paid to the state or due for the tax period is due and payable immediately. (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. (c) If a determination made under this section becomes final without payment of the amount of the determination being made, the comptroller shall add to the amount a penalty of 10 percent of the amount of the tax and interest. Added by Acts 1987, 70th Leg., 2nd C.S., ch. 1, Sec. 7, eff. July 21, 1987. Amended by Acts 2001, 77th Leg., ch. 442, Sec. 5, eff. Sept. 1, 2001. Amended by: Acts 2021, 87th Leg., R.S., Ch. 21 (H.B. 1658 ), Sec. 2, eff. September 1, 2021.
Frequently Asked Questions About Texas § TX.111.022
What does The Texas Constitution § TX.111.022 cover?
Section TX.111.022 ("JEOPARDY DETERMINATION") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § TX.111.022?
A common citation format is "The Texas Constitution § TX.111.022" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § TX.111.022 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.