Texas § 111.022 JEOPARDY DETERMINATION.

Texas Statutes

§ 111.022 — JEOPARDY DETERMINATION.

Texas § 111.022

Code TXTax Code

This text of Texas § 111.022 (JEOPARDY DETERMINATION.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tex. Tax Code Code Ann. § 111.022 (2026).

Text

Sec. 111.022. JEOPARDY DETERMINATION.

(a)If the comptroller believes that the collection of a tax required to be paid to the state or the amount due for a tax period is jeopardized by delay, the comptroller shall issue a determination stating the amount and that the tax collection is in jeopardy. The amount required to be paid to the state or due for the tax period is due and payable immediately.

(b)A determination made under this section becomes final on the expiration of 20 days after the day on which the notice of the determination was served by personal service, by electronic means, or by mail unless a petition for a redetermination is filed before the determination becomes final. (b-1) A notice given by mail shall be addressed to the person to whom the notice is served at the person

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Sec. 111.022. JEOPARDY DETERMINATION. (a) If the comptroller believes that the collection of a tax required to be paid to the state or the amount due for a tax period is jeopardized by delay, the comptroller shall issue a determination stating the amount and that the tax collection is in jeopardy. The amount required to be paid to the state or due for the tax period is due and payable immediately.
(b) A determination made under this section becomes final on the expiration of 20 days after the day on which the notice of the determination was served by personal service, by electronic means, or by mail unless a petition for a redetermination is filed before the determination becomes final.
(b-1) A notice given by mail shall be addressed to the person to whom the notice is served at the person's address as it appears in the comptroller's records. Service by mail is complete when the notice is deposited in a United States Post Office.
(b-2) 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.
(c) If a determination made under this section becomes final without payment of the amount of the determination being made, the comptroller shall add to the amount a penalty of 10 percent of the amount of the tax and interest.

Sanadco Inc., a Texas Corporation Mahmoud Ahmed Isba Broadway Grocery, Inc. And Shariz, Inc. v. Glenn Hegar, in His Individual and Official Capacity as Comptroller of Public Accounts Office of Comptroller of Public Accounts for the State of Texas And Ken Paxton, in His Official Capacity as Attorney General of the State of Texas

(Court of Appeals of Texas, 2015)

Jeff Kaiser, P.C. and Jeffery Benedict Kaiser, A/K/A Jeffrey B. Kaiser v. State

(Court of Appeals of Texas, 2015)

James W. Davis v. State of Texas

(Court of Appeals of Texas, 1993)

L.L.C., Inc. and Fun Holdings, LLC v. Glenn Hegar, Comptroller of Public Accounts of the State of Texas and Ken Paxton, Attorney General of the State of Texas

(Court of Appeals of Texas, 2023)

Legislative History

Added by Acts 1987, 70th Leg., 2nd C.S., ch. 1, Sec. 7, eff. July 21, 1987. Amended by Acts 2001, 77th Leg., ch. 442, Sec. 5, eff. Sept. 1, 2001. Amended by: Acts 2021, 87th Leg., R.S., Ch. 21 (H.B. 1658 ), Sec. 2, eff. September 1, 2021.