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TITLE 34PUBLIC FINANCE
PART 1COMPTROLLER OF PUBLIC ACCOUNTS
CHAPTER 1CENTRAL ADMINISTRATION
SUBCHAPTER APRACTICE AND PROCEDURES
DIVISION 1PRACTICE AND PROCEDURES
RULE §1.5Initiation of a Hearing

(a) Redetermination hearing. If a taxpayer disagrees with the agency's deficiency or jeopardy determination, the taxpayer may request a redetermination hearing by timely submitting to the agency a written request for redetermination. This written request must include a Statement of Grounds that complies with the requirements set forth by §1.7 of this title (relating to Content of Statement of Grounds; Preliminary Conference). To be considered timely, the request for a hearing must be filed within 30 days from the date of the deficiency determination or within 20 days from the date of the jeopardy determination. If the written request with the Statement of Grounds cannot be submitted within the applicable time limit, the taxpayer may request an extension as provided by §1.6 of this title (relating to Extensions of Time for Initiating Hearing Process). A request for a redetermination hearing that is not submitted within the original time limit or before the expiration of an extended time limit will not be granted. A taxpayer who cannot obtain a redetermination hearing may pay the determination and request a refund in order to raise any objection to the determination.

(b) Required documentary evidence at the audit conference. When a taxpayer timely requests a redetermination hearing, the agency may request in writing that the taxpayer produce documentary evidence for inspection that would support the taxpayer's Statement of Grounds. The written request may specify that resale or exemption certificates to support tax-free sales must be submitted within 60 days from the date of the request. Resale or exemption certificates that are not submitted within the 60-day time limit will not be accepted as evidence to support a claim of tax-free sales.

(c) Refund hearing. If a taxpayer disagrees with the agency's denial of a refund claim, the taxpayer may request a refund hearing by timely submitting to the agency a written request for a refund hearing. This written request must include a Statement of Grounds that complies with the requirements set forth by §1.7 of this title and Tax Code, §111.104. To be considered timely, the request for a hearing must be filed within 30 days from the date of the denial. If the written request with the Statement of Grounds cannot be submitted within the applicable time limit, the taxpayer may request an extension as provided by §1.6 of this title. A request for a refund hearing that is not submitted within the original time limit or before the expiration of an extended time limit will not be granted. If no grounds are stated as a basis for the claim, a hearing will not be granted and the claim will be denied. If the claim is granted for any tax amount, any corresponding penalty and interest amount previously paid will be refunded.

(d) Hearings involving licenses and permits. The agency will initiate hearings concerning the denial, suspension, or revocation of licenses or permits by sending written notice to the taxpayer, which notice will include a statement of the matters asserted and procedures to be followed.

(e) An oral hearing under Tax Code, §154.1142 or §155.0592, will be set if requested by the permit holder within 15 calendar days of the receipt of the notice of violation(s). See, §1.14 of this title (relating to Notice of Setting for Certain Cigarette, Cigar, and Tobacco Tax Cases).


Source Note: The provisions of this §1.5 adopted to be effective September 1, 1983, 8 TexReg 2810; amended to be effective July 1, 1986, 11 TexReg 2824; amended to be effective March 24, 1987, 12 TexReg 789; amended to be effective February 1, 1988, 13 TexReg 347; amended to be effective February 26, 1992, 17 TexReg 1313; amended to be effective June 4, 1998, 23 TexReg 5729; amended to be effective March 14, 2000, 25 TexReg 2153; amended to be effective April 11, 2004, 29 TexReg 3482; amended to be effective April 18, 2007, 32 TexReg 2138

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