Texas taxpayers should remain vigilant of Texas tax law during social distancing. One easy way to do this is by checking the mail for tax communications with important deadlines. The following are a few examples of time-sensitive notices from the Texas Comptroller.
Notice of Tax Due
A taxpayer who receives a Notice of Tax Due has 60 days to file for redetermination, or they will likely need to pay the tax before they can challenge it. Tax Code § 111.009.
Denied Refund Claim
Much like the Notice of Tax Due, a taxpayer who receives a denied refund claim has 60 days to request a hearing. Tax Code § 111.105.
Jeopardy Determination
A jeopardy determination only allows the taxpayer 20 days to file a petition for redetermination. Tax Code § 111.022.
Administrative Hearing Process
For taxpayers going through the administrative hearing process, particularly with refund claims, a Comptroller Decision becomes final 25 days after the Decision is signed, unless the taxpayer files a motion for rehearing. Government Code § 2001.146. In a refund hearing, the district courts don’t get jurisdiction, unless that motion for rehearing is timely filed. Tax Code § 112.151.
Request for Redetermination
In sales tax cases, a taxpayer who has submitted a request for redetermination will receive a “60-day letter,” at which point they will have 60 days to submit properly completed resale or exemption certificates to the Texas Comptroller. Tax Code § 151.054(e).
As discussed in our previous blog entry, the Texas Comptroller is offering assistance to taxpayers affected by coronavirus (COVID-19). Seay & Traphagan, PLLC will continue to update this blog with any additional information that becomes available regarding Texas tax law during social distancing. Taxpayers with additional questions should contact a Texas tax professional, such as a tax attorney, to clarify their obligations.
