Sec. 151.505. WHEN DETERMINATION BECOMES FINAL. 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.
Acts 1981, 67th Leg., p. 1577, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Structure Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Chapter 151 - Limited Sales, Excise, and Use Tax
Subchapter J. Tax Determinations
Section 151.501. Determination After the Filing of a Report
Section 151.503. Determination if No Report Filed
Section 151.504. Determination When a Business Is Discontinued
Section 151.505. When Determination Becomes Final
Section 151.507. Limitations on Determination
Section 151.509. Petition for Redetermination
Section 151.510. Hearing on Redetermination