Texas · Comptroller of Public Accounts
Comptroller audit results, determination or refund denial
Texas Notification of Audit Results · Notice of Determination · Notice of Tax Due · Refund denial
- What it is
- A franchise or sales and use tax audit ends in a notification of audit results and a deficiency determination. The taxpayer may request a redetermination hearing, which is heard at the State Office of Administrative Hearings; a refund claim that is denied follows a parallel refund-hearing path.
- The clock it starts
- Request a redetermination hearing within 60 days of the notice of determination. A refund claim must be filed within the limitations period, generally four years from the due date, and a denied claim may be taken to a refund hearing within 60 days of the denial.
- What a response has to establish
- A statement of grounds that answers each audit exam item (exemption certificates, predominant-use studies, cost-of-goods-sold composition, apportionment) with the Tax Code, the Comptroller's rules, and the hearing decisions and letters in the index.
- Authority
- Tex. Tax Code §111.009
- Tex. Tax Code §111.104
- Tex. Tax Code §111.103
- 34 Tex. Admin. Code §3.5
- Tex. Tax Code §111.0041
What CitedTax drafts for this notice
A redetermination or refund-hearing statement of grounds, each item cited to chapter 111, 151 or 171 and Title 34 rules.
One credit. Upload the notice, state the firm's position and the facts, and the draft comes back in about thirty minutes with every claim graded against the cited text.
Other Texas notices
- Notice of Appraised Value Appraisal district notice and appraisal review board order
For tax professionals. The date printed on the notice controls. CitedTax is a research and drafting tool; the reviewing professional validates every item before reliance.