{"data":{"id":"us-tx/tex.-tax-code-151.501","jurisdiction":"us-tx","citation":"Tex. Tax Code § 151.501","heading":"DETERMINATION AFTER THE FILING OF A REPORT.","body":"If a person has filed a tax report, the comptroller may issue a deficiency determination under Section 111.008 of this code.\nActs 1981, 67th Leg., p. 1576, ch. 389, Sec. 1, eff. Jan. 1, 1982.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE E. SALES, EXCISE, AND USE TAXES","CHAPTER 151. LIMITED SALES, EXCISE, AND USE TAX","SUBCHAPTER J. TAX DETERMINATIONS"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.151.htm#151.501","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"131225cef2e51d9df08fc7ef2cc2a036536a0e9e5b80cbbd28070c934fe4c6d8","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-151.488","next":"us-tx/tex.-tax-code-151.503"},"notice":"GroundRules: Original legal text. Not legal advice."}