Bill Caption

Relating to the methods by which the comptroller may provide notice of a deficiency determination or jeopardy determination.

Fiscal Notes

No fiscal implication to the State is anticipated.

Bill Analysis

HB 1658 would allow the comptroller to send notices of deficiency determination and jeopardy determination electronically by sending an email to the email address as it appears in the comptroller's records. Service by electronic means would be  complete when the comptroller transmits the notice to the person’s e-mail address. 

HB 1658 would also further clarify delivery by mail by stating, "Service by mail is complete when the notice is deposited in a United States Post Office."

Vote Recommendation Notes

No liberty principles are impacted by HB 1658 so Texas Action remains neutral.