Terms Used In Texas Tax Code 151.501

  • Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
  • Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005

If a person has filed a tax report, the comptroller may issue a deficiency determination under § 111.008 of this code.