Texas SB266 modifies tax and fee collection procedures, allowing taxpayers to bypass redetermination and directly sue the comptroller over managed.

Texas SB266 amends the Tax Code to allow taxpayers to bypass the redetermination process and directly sue the comptroller to dispute managed audit results. Taxpayers must file a notice of intent within 60 days of receiving audit results, specifying disputed amounts and legal bases. The comptroller may require a conference, and if not agreed upon, the suit must be filed within 90 days. The comptroller and attorney general are enjoined from collecting disputed amounts during the suit. Taxpayers must provide supporting documentation to substantiate their claims.

Texas SB266 modifies tax and fee collection procedures, allowing taxpayers to bypass redetermination and directly sue the comptroller over managed.

Texas SB266 amends the Tax Code to allow taxpayers to bypass the redetermination process and directly sue the comptroller to dispute managed audit results. Taxpayers must file a notice of intent within 60 days of receiving audit results, specifying disputed amounts and legal bases. The comptroller may require a conference, and if not agreed upon, the suit must be filed within 90 days. The comptroller and attorney general are enjoined from collecting disputed amounts during the suit. Taxpayers must provide supporting documentation to substantiate their claims.