Texas HB1937 amends tax and fee collection procedures, allowing taxpayers to sue the comptroller to dispute managed audit results.

Texas HB1937 modifies the Tax Code to allow taxpayers to sue the comptroller to dispute the results of managed audits. Taxpayers must file a notice of intent to bypass the redetermination process within 60 days of receiving audit results. The suit must be filed within 60 days after a required conference or 90 days after the notice of intent. Taxpayers must provide records to substantiate their claims. The comptroller and attorney general are enjoined from collecting disputed amounts during the suit but may assert tax liens or require security.

Texas HB1937 amends tax and fee collection procedures, allowing taxpayers to sue the comptroller to dispute managed audit results.

Texas HB1937 modifies the Tax Code to allow taxpayers to sue the comptroller to dispute the results of managed audits. Taxpayers must file a notice of intent to bypass the redetermination process within 60 days of receiving audit results. The suit must be filed within 60 days after a required conference or 90 days after the notice of intent. Taxpayers must provide records to substantiate their claims. The comptroller and attorney general are enjoined from collecting disputed amounts during the suit but may assert tax liens or require security.