Tex. Codes » Tax Code · TITLE 2. STATE TAXATION · SUBTITLE B. ENFORCEMENT AND COLLECTION · CHAPTER 111. COLLECTION PROCEDURES
Texas Codes

Tex. Tax Code § 111.008 (2026)

Deficiency Determination

✓ current as of May 2026
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Sec. 111.008. DEFICIENCY DETERMINATION. (a) If the comptroller is not satisfied with a tax report or the amount of the tax required to be paid to the state by a person, the comptroller may compute and determine the amount of tax to be paid from information contained in the report or from any other information available to the comptroller.

(b) On making a determination under this section, the comptroller shall notify the person against whom a determination is made of the determination. The notice may be given by mail, by electronic means, or by personal service.

(c) If the notice is given by mail, it shall be addressed to the taxpayer or other person at the taxpayer's address as it appears in the records of the comptroller. Service by mail is complete when the notice is deposited in a U.S. Post Office.

(d) A notice given by electronic means shall be addressed to the person's e-mail address as it appears in the comptroller's records. Service by electronic means is complete when the comptroller transmits the notice to the person's e-mail address.

Acts 1981, 67th Leg., p. 1502, ch. 389, Sec. 1, eff. Jan. 1, 1982.

Amended by:

Acts 2021, 87th Leg., R.S., Ch. 21 (H.B. 1658), Sec. 1, eff. September 1, 2021.

Notes of Decisions
Cited in 24 cases, 1998–2020 · leading case: DuPont Photomasks, Inc. v. Strayhorn, 219 S.W.3d 414 (Tex. App. 2007).
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DuPont Photomasks, Inc. v. Strayhorn, 219 S.W.3d 414 (Tex. App. 2007). “See Tex. Tax Code Ann. §§ 111.008 (West 2002) (if Comptroller is not satisfied with tax report, Comptroller may determine amount of tax to be paid), .”
Alon USA, Lp v. State, 222 S.W.3d 19 (Tex. App. 2007). “Tex. Tax Code Ann. § 111.008 (a) (West 2002).”
Ayeni v. State, 440 S.W.3d 707 (Tex. App. 2013). “See Tex. Tax Code Ann. § 111.008 (a) (West 2008) ("If the comptroller is not satisfied with a tax report or the amount of the tax required ,to be paid to the state by a person, the comptroller may compute and determine the amount of tax to be paid from information contained in…”
El Paso Nat. Gas Co. v. Strayhorn, 208 S.W.3d 676 (Tex. App. 2006). “But the record reflects that a deficiency determination, see Tex. Tax Code Ann. § 111.008 (Vernon 2001) (Deficiency Determination), was made against the Company, which determination, we have held, became final January 12.”
Tgs-nopec Geophysical Co. v. Combs, 268 S.W.3d 637 (Tex. App. 2008). “” Tex. Tax Code Ann. § 111.008 (West 2008) (emphasis added).”
Overhead Door Corp. of Texas v. Sharp, 970 S.W.2d 74 (Tex. App. 1998). “See Tex. Tax Code Ann. §§ 111.008 (Comptroller may determine deficiency if Comptroller unsatisfied with tax report), 111.”
Saeed Khan v. State (Tex. App. 2011). · cites it 3× “See Tex. Tax Code Ann. §§ 111.008 (a), .0042(d) (comptroller may employ estimate or sampling audit procedures using "the best information available" if a taxpayer's records are "inadequate to reflect accurately the business operations of the taxpayer"), 151.”
Saeed Khan v. State (Tex. App. 2011). · cites it 2× “Tex. Tax Code Ann. § 111.008 (a). If the taxpayer’s records “are inadequate to reflect accurately the business operations of the taxpayer,” the auditor “shall determine the best information available and base his audit report on that information.”
Jeff Kaiser, P.C. & Jeffery Benedict Kaiser, A/K/A Jeffrey B. Kaiser v. State (Tex. App. 2015). · cites it 2× “21 Tex. Tax Code Ann § 111.008 (West 2015) .”
Jeff Kaiser, P.C. & Jeffery Benedict Kaiser, A/K/A Jeffrey B. Kaiser v. State (Tex. App. 2015). · cites it 2× “Tex. Tax Code § 111.008. Similarly, a jeopardy determination is a discretionary determination when the “comptroller believes” collection is jeopardized by delay.”
OGCI Training, Inc. v. Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas (Tex. App. 2017). “See Tex. Tax. Code § 111.008. OGCI filed an administrative petition for redetermination, see id.”
Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas, & Ken Paxton, Attorney Gen. of the State of Texas v. Mahindra USA, Inc. (Tex. App. 2020). “See Tex. Tax Code § 111.008 (“Deficiency Determination”).”
Show all 24 citing cases →
— Tex. Tax Code § 111.008(a) — 1 case
Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas, & Ken Paxton, Attorney Gen. of the State of Texas v. CGG Veritas Servs. (U.S.), Inc. (Tex. App. 2015).
— Tex. Tax Code § 111.008(b) — 1 case
Jeff Kaiser, P.C. & Jeffery Benedict Kaiser, A/K/A Jeffrey B. Kaiser v. State (Tex. App. 2015). “Tex. Tax Code § 111.008. Similarly, a jeopardy determination is a discretionary determination when the “comptroller believes” collection is jeopardized by delay.”
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