Determination After the Filing of A Report

Tex. Tax Code § 151.501, under Chapter 151.

Tex. Tax Code § 151.501

Sec. 151.501. DETERMINATION AFTER THE FILING OF A REPORT. If a person has filed a tax report, the comptroller may issue a deficiency determination under Section 111.008 of this code. Acts 1981, 67th Leg., p. 1576, ch. 389, Sec. 1, eff. Jan. 1, 1982.