{"data":{"id":"us-tx/tex.-tax-code-111.009","jurisdiction":"us-tx","citation":"Tex. Tax Code § 111.009","heading":"REDETERMINATION.","body":"(a) A person having a direct interest in a determination may petition the comptroller for a redetermination.\n(b) A petition for redetermination must be filed before the expiration of 60 days after the date the notice of determination is issued or the redetermination is barred. If a petition for redetermination is not filed before the expiration of the period provided by this subsection, the determination is final on the expiration of the period.\n(c) If the petition requests a hearing on the redetermination, the person filing the petition is entitled to a hearing and to receive notice of the hearing at least 20 days before the day of the hearing.\n(d) An order or decision of the comptroller on a petition for redetermination becomes final at the time a decision or order in a contested case is final under Chapter 2001, Government Code.\n(e) A taxpayer who is dissatisfied with the decision on a motion for redetermination is entitled to file a motion for rehearing in the time provided by Chapter 2001, Government Code, for filing a motion for rehearing in a contested case.\nActs 1981, 67th Leg., p. 1503, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 705, Sec. 2, eff. Sept. 1, 1991.\nAmended by:\nActs 2017, 85th Leg., R.S., Ch. 730 (S.B. 1095), Sec. 1, eff. September 1, 2017.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE B. ENFORCEMENT AND COLLECTION","CHAPTER 111. COLLECTION PROCEDURES","SUBCHAPTER A. COLLECTION DUTIES AND POWERS"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.111.htm#111.009","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"b02b31382de77c884873ba5e76e83faea51bf412463f9293e83d1d73737d987c","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-111.0081","next":"us-tx/tex.-tax-code-111.0091"},"notice":"GroundRules: Original legal text. Not legal advice."}