The answer is a Texas Sales Tax Redetermination Hearing. A redetermination hearing provides a business owner the opportunity to contest the liability associated with their sales and/or use tax account with the State of Texas.
It is important to note that this window will not remain open indefinitely. Once the State has heard the business owner’s case, they will issue a determination.
It is also important to understand that there is a timeline to file an objection with the State or allow the issue to resolve in accordance with the State’s position.
The Texas Comptroller’s determination generally becomes final 30 days after the date the determination was served either by personal service or by mail, unless a petition for redetermination is filed before the determination becomes final.
See Tex. Tax. Code §§ 111.009, 151.505.
An order or decision of the Texas Comptroller on a petition for redetermination becomes final 20 days after service on the petitioner of the notice of the order or decision.
See Tex. Tax. Code § 111.009.
Except for jeopardy determinations (discussed below), the amount of a determination becomes due and payable 10 days after it becomes final if no petition for redetermination is filed.
See Tex. Tax. Code § 111.0081(a).
If a petition for redetermination is filed, the amount becomes due and payable 20 days after the Texas Comptroller’s decision in the redetermination hearing becomes final.
See Tex. Tax. Code § 111.0081(c).
30 days: Comptroller’s determination becomes final.
10 days after finality: Amount due and payable.
20 days: Comptroller’s order on the petition becomes final.
20 days after finality: Amount due and payable.
A Texas Sales Tax Redetermination Hearing is a legal process that allows a business owner to dispute a tax liability assessed by the Texas Comptroller. It is the official next step after receiving an audit notice from the state.
You have 30 days from the date the Comptroller’s determination is served to file a petition for redetermination. If you miss this window, the determination becomes final and enforceable.
If no petition is filed, the Comptroller’s determination becomes final after 30 days, and the amount assessed becomes due and payable 10 days later.
If a petition for redetermination is filed, the Comptroller’s order becomes final 20 days after service. The assessed amount becomes due and payable 20 days after that finality date.
Yes, jeopardy determinations are handled differently and can accelerate the due date of the tax liability. These are rare and typically involve cases where the state believes immediate collection is necessary.
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Ansari Law Firm is a multi-state business and state tax law firm, with offices in Texas (Dallas, Fort Worth, San Antonio & Houston), Georgia and Illinois.
Ansari Law Firm is a multi-state business and state tax law firm, with offices in Texas (Dallas, Fort Worth, San Antonio & Houston), Georgia and Illinois.
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