DISPUTING RESULTS OF MANAGED AUDITS: NOTICE OF INTENT TO BYPASS REDETERMINATION PROCESS.
Tex. TAX Code § 111.0091.
in effect(a) A person who conducts a managed audit authorized by Section 151.0231 or 201.3021 may file with the comptroller a notice of intent to bypass the redetermination process under Section 111.009 . The notice of intent must:
(1) be filed on or before the 60th day after the date the comptroller issues a letter notifying the person of the results of the managed audit;
(2) be in writing;
(3) assert the material facts and each specific legal basis for disputing the results of the managed audit; and
(4) specify the amounts of the disputed underpayments or overpayments contained in the report of the managed audit results.
(b) A person who files a notice of intent under Subsection (a) may bypass the redetermination process under Section 111.009 and bring a suit under Subchapter D , Chapter 112 , if:
(1) the person participated in a conference under Subsection (c), in which case the suit must be filed on or before the 60th day after the date the conference concludes or a later date agreed to by the comptroller; or
(2) the comptroller does not provide notice in the time required by Subsection (d) that a conference is required, in which case the suit must be filed on or before the 90th day after the date the notice of intent was filed.
(c) The comptroller may require a conference between a person who files a notice of intent under Subsection (a) and a designated officer or employee of the comptroller to clarify any fact or legal issue in dispute regarding the results of the managed audit and to discuss the availability of additional documentation that may assist in resolving outstanding issues regarding the managed audit. The person who filed the notice of intent may amend a material fact or legal basis described by Subsection (a)(3) following the conference if the comptroller agrees in writing to the amendment.
(d) If the comptroller requires a conference under Subsection (c), the comptroller shall notify the person of the conference requirement not later than the 30th day after the date the notice of intent under Subsection (a) was filed. The notice of the conference requirement must be in writing and include a date and time for the conference. The conference date provided in the notice must be not later than the 90th day after the date the notice of intent was filed.
(e) The person who filed the notice of intent under Subsection (a) may request to reschedule the conference date provided in the notice under Subsection (d). The comptroller shall make a good faith effort to accommodate the request. If the comptroller and the person who filed the notice of intent do not agree on or before the 90th day after the date the notice of intent was filed to a rescheduled date for the conference, the person may on or before the 120th day after the date the notice of intent was filed rescind the notice of intent and petition the comptroller for a redetermination under Section 111.009 .
(f) Except as provided by Subsection (e), a person who files a notice of intent under Subsection (a) waives the person's right to a redetermination under Section 111.009 .
Added by Acts 2025, 89th Leg., R.S., Ch. 138 (S.B. 266 ), Sec. 3, eff. May 24, 2025.