Texas Codes

Tex. Tax Code § 111.009 (2026)

Redetermination

✓ current as of May 2026

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Sec. 111.009. REDETERMINATION. (a) A person having a direct interest in a determination may petition the comptroller for a redetermination.

(b) A petition for redetermination must be filed before the expiration of 60 days after the date the notice of determination is issued or the redetermination is barred. If a petition for redetermination is not filed before the expiration of the period provided by this subsection, the determination is final on the expiration of the period.

(c) If the petition requests a hearing on the redetermination, the person filing the petition is entitled to a hearing and to receive notice of the hearing at least 20 days before the day of the hearing.

(d) An order or decision of the comptroller on a petition for redetermination becomes final at the time a decision or order in a contested case is final under Chapter 2001, Government Code.

(e) A taxpayer who is dissatisfied with the decision on a motion for redetermination is entitled to file a motion for rehearing in the time provided by Chapter 2001, Government Code, for filing a motion for rehearing in a contested case.

Acts 1981, 67th Leg., p. 1503, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 705, Sec. 2, eff. Sept. 1, 1991.

Amended by:

Acts 2017, 85th Leg., R.S., Ch. 730 (S.B. 1095), Sec. 1, eff. September 1, 2017.

Notes of Decisions

Cited in 24 cases (2 in the last 5 years), 1992–2026 · leading case: Strayhorn v. Lexington Ins. Co., 128 S.W.3d 772 (Tex. App. 2004).

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Strayhorn v. Lexington Ins. Co., 128 S.W.3d 772 (Tex. App. 2004). “See Tex. Tax Code Ann. § 111.009 (West 2001).”

GATX Terminals Corp. v. Rylander, 78 S.W.3d 630 (Tex. App. 2002). “See Tex. Tax Code Ann. §§ 111.009 , .105 (West 2001).”

Strayhorn v. Willow Creek Resources, Inc., 161 S.W.3d 716 (Tex. App. 2005). “See Tex. Tax Code Ann. § 111.009 . The Comptroller posits that if the term “administrative proceeding” is not limited to hearings then former tax code sections 111.”

R Commc'ns, Inc. v. Sharp, 839 S.W.2d 947 (Tex. App. 1992). “The Corporation’s petition for a redeter-mination, see Tex.Tax Code Ann. § 111.009 (1982 & Pamph.”

Wilson v. State, 272 S.W.3d 686 (Tex. App. 2008). “Although Wilson Nursery’s request for a re-determination was untimely and, therefore, did not prevent the tax determination from becoming final on August 18, 2003, see Tex. Tax Code Ann. § 111.009 (b) (West 2008), the Comptroller nonetheless granted Wilson Nursery's request for…”

Off. of the Comptroller of Pub. Accounts for the State of Texas Glenn Hegar, Individually & in His Off. Capacity as Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of Texas v. Farshid Enter., L.L.C. & Abul Hasnat (Tex. App. 2017). “Farshid Enterprises requested a redetermination, see Tex. Tax Code § 111.009 (providing right to redetermination), and the contested case was referred to the State Office of Administrative Hearings.”

Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas The Off. of the Comptroller of Pub. Accounts of the State of Texas Ken Paxton, Attorney Gen. of the State of Texas & the Off. of the Attorney Gen. of the State of Texas v. CSG Forte Payments, Inc. F/K/A Forte Payment Sys., Inc. (Tex. App. 2020). “(d) Texas Tax Code § 111.009 [(authorizing taxpayer to seek administrative redetermination)], and Chapter 112 [(setting forth rules and procedures governing taxpayer suits)], do not require a taxpayer seeking to terminate an administrative redetermination hearing to pursue a…”

Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas v. Championx, LLC (Tex. App. 2025). “2001 and TEX. TAX CODE ANN. Section 111.009. 4. Petitioner bears the burden of proving by the preponderance of the evidence that the auditor erred in assessing tax.”

Toro Rojo, Inc. & Casco Hauling & Excavating Co. v. Glenn Hegar , Comptroller of Pub. Accounts of the State of Texas; & Ken Paxton, Attorney Gen. of the State of Texas (2026). “Consequently, the allegations and evidence in this case fail to demonstrate a valid ultra vires claim that would entitle the Taxpayers to declaratory relief.”

Beadles v. Strayhorn, 212 S.W.3d 450 (Tex. App. 2006). “See Tex. Tax Code Ann. § 111.009 (d) (West 2001).”

GATX Terminal Corp. v. Carole Keeton Rylander, Comptroller of Pub. Accounts of the State of Texas & John Cornyn, Attorney Gen. of the State of Texas (Tex. App. 2002). “See Tex. Tax Code Ann. §§ 111.009 , .105 (West 2001).”

Arthur L. Herrera, Jr., D/B/A Nicole's Diamond Creations v. State (Tex. App. 2002). “See Tex. Tax Code Ann. § 111.009 (West 1992).”

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