Sec. 152.067. PETITION FOR REDETERMINATION OF A DEFICIENCY. (a) The comptroller shall:
(1) promulgate rules under which the seller may petition for a redetermination of deficiency; and
(2) grant an oral hearing to any seller who requests a hearing.
(b) The comptroller may increase or decrease the determination of deficiency before it becomes final, but the amount may be increased only if the comptroller asserts a claim for the increase at or before the oral hearing.
(c) If the comptroller asserts a claim for an increase in the determination, the seller is entitled to a 30-day continuance of the hearing in order to obtain other evidence relating to the items on which the increase is based.
Acts 1981, 67th Leg., p. 1592, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Structure Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles
Subchapter D. Tax Enforcement Procedures
Section 152.061. Registration of Motor Vehicle Purchased for Rental
Section 152.062. Required Statements
Section 152.0635. Records of Certain Sellers
Section 152.065. Required Permits
Section 152.066. Deficiency Determination; Penalty and Interest
Section 152.067. Petition for Redetermination of a Deficiency
Section 152.068. Revocation of Motor Vehicle Retail Seller's Permit
Section 152.069. Registration of Motor Vehicle Using Seller-Financing