Deadlines Extended to file Administrative Petitions and Refund Claims


Texas taxpayers seeking to challenge a Comptroller’s assessment through the administrative process will have 60 days from the issuance of the assessment notice to file a Petition for Redetermination. This applies to notices issued on or after September 1, 2017. See S.B. 1095 (amending Texas Tax Code § 111.009). Previously, taxpayers had to file within 30 days. The bill’s sponsor originally sought to extend the deadline to 90 days, but the Legislature ultimately reduced the extension to 60 days. The purpose of the amendment is to give taxpayers additional time to review assessments, to decide whether to contest them, and, if so, to reduce boilerplate petitions that included numerous transactions and legal theories designed to preserve potential grounds until the taxpayer had sufficient time to review the assessment in more detail. Boilerplate petitions are inefficient and a drain on taxpayer and Comptroller resources.

However, the requirements for a state court protest suit remain unchanged. Taxpayers may continue to file protest suits without first completing the administrative process. The deadlines and legal requirements for the protest letter and accompanying payment, as well as for the protest suit itself remain the same.


A similar change was made to the refund rules. The 2017 legislature also extended the deadline to request a formal refund hearing. The new deadline is 60 days after the Comptroller issues its letter denying the informal refund claim (typically an amended franchise tax report reflecting an overpayment of franchise taxes). See S.B. 1095 (amending Texas Tax Code § 111.105). Previously, taxpayers had 30 days. The 60 day deadline applies to a denial letter issued on or after September 1, 2017.