Texas Tax Code - Section 151.507. Limitations On Determination
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Texas Laws > Tax Code > Texas Tax Code - Section 151.507. Limitations On Determination
§ 151.507. LIMITATIONS ON DETERMINATION. (a) A notice of
a deficiency determination must be personally served or mailed
within the period provided by Subchapter D, Chapter 111 of this code
after the last day of the calendar month following the close of the
regular reporting period of the taxpayer for which the amount is
proposed to be determined or within the period provided by
Subchapter D, Chapter 111 of this code after the report is filed,
whichever period expires the later.
(b) The limitations provided by Subsection (a) of this
section do not apply to a determination proposed to be made:
(1) for the collection of an amount of sales tax on the
sale of a taxable item if a deficiency notice has been given or is
given for the collection of the use tax on the same taxable item; or
(2) for the collection of the use tax on the storage,
use, or consumption of a taxable item if a deficiency notice has
been or is given for the collection of the sales tax on the same
taxable item.
(c) Relettered as (b) by Acts 1985, 69th Leg., ch. 37, §
4, eff. Aug. 26, 1985.
Acts 1981, 67th Leg., p. 1577, ch. 389, § 1, eff. Jan. 1, 1982.
Amended by Acts 1985, 69th Leg., ch. 37, § 4, eff. Aug. 26, 1985.
Section: 151.430 151.431 151.432 151.501 151.503 151.504 151.505 151.507 151.508 151.509 151.510 151.511 151.512 151.514 151.515
Last modified: August 11, 2007
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