{"data":{"id":"us-tx/tex.-tax-code-151.505","jurisdiction":"us-tx","citation":"Tex. Tax Code § 151.505","heading":"WHEN DETERMINATION BECOMES FINAL.","body":"A determination made under Section 151.501, 151.503, or 151.504 of this code becomes final on the expiration of 30 days after the day on which the determination was served by personal service or by mail, unless a petition for a redetermination is filed before the determination becomes final.\nActs 1981, 67th Leg., p. 1577, 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#151.505","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"58995d43585cadf85e780e86f5c52b03c9d1d7b7ad11ec94f78c6255ef40251a","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-151.504","next":"us-tx/tex.-tax-code-151.507"},"notice":"GroundRules: Original legal text. Not legal advice."}