Texas § TX.154.309 - REDETERMINATION
Full text of Texas The Texas Constitution § TX.154.309 — REDETERMINATION, with citation guidance and answers to common questions.
§ TX.154.309. REDETERMINATION
REDETERMINATION. (a) A person who receives notice of a deficiency determination may submit a written request to the comptroller for redetermination. If the person desires a hearing, the request for a hearing must be included in the written request for redetermination. (b) A written request for redetermination must be filed at the office of the comptroller not later than the 30th day after the date notice of deficiency is issued. If a written request for redetermination is not filed as required by this subsection, the determination is final. (c) On receipt of a written request for redetermination, the comptroller shall: (1) review the request for redetermination if a hearing was not requested; or (2) provide the person against whom the deficiency determination was made with written notice of the time, place, and date of a redetermination hearing. (d) The comptroller shall give notice of a redetermination hearing by personal service or by mail. Service by mail is complete when the notice is deposited with the U.S. Postal Service. Added by Acts 1991, 72nd Leg., ch. 409, Sec. 32, eff. June 7, 1991. Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.59, eff. Sept. 1, 1997; Acts 1999, 76th Leg., ch. 1467, Sec. 2.42, eff. Oct. 1, 1999. SUBCHAPTER H. ENFORCEMENT OF TAX
Frequently Asked Questions About Texas § TX.154.309
What does The Texas Constitution § TX.154.309 cover?
Section TX.154.309 ("REDETERMINATION") 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.154.309?
A common citation format is "The Texas Constitution § TX.154.309" (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.154.309 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.