Section 155.186 - Redetermination(a) A person who receives notice of a deficiency determination may submit a written request to the comptroller for redetermination. If the person desires a hearing, the request for a hearing must be included in the written request for redetermination.(b) A written request for redetermination must be filed at the office of the comptroller not later than the 30th day after the date notice of deficiency is issued. If a written request for redetermination is not filed as required by this subsection, the determination is final.(c) On receipt of a written request for redetermination, the comptroller shall:(1) review the request for redetermination if a hearing was not requested; or(2) provide the person against whom the deficiency determination was made with written notice of the time, place, and date of a redetermination hearing.(d) The comptroller shall give notice of a redetermination hearing by personal service or by mail. Service by mail is complete when the notice is deposited with the U.S. Postal Service. Acts 1999, 76th Leg., ch. 1467, Sec. 2.47, eff. Oct. 1, 1999 Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.109, eff. Sept. 1, 1997Added by Acts 1991, 72nd Leg., ch. 409, Sec. 64, eff. June 7, 1991.