If a person has filed a tax report, the comptroller may issue a deficiency determination under Section 111.008 of this code.
Official text of the Texas Tax Code as published by the Texas Legislative Council.
Tax Code › Title 2 › Chapter 151 › Subchapter J
Texas Tax Code § 151.501
Determination After the Filing of a Report
Limited Sales, Excise, and Use Tax · Tax Determinations
Legislative history
Acts 1981, 67th Leg., p. 1576, ch. 389, Sec. 1, eff. Jan. 1, 1982.