PETITION FOR REDETERMINATION OF A DEFICIENCY.
Tex. TAX Code § 152.067.
in effect(a) The comptroller shall:
(1) promulgate rules under which the seller may petition for a redetermination of deficiency; and
(2) grant an oral hearing to any seller who requests a hearing.
(b) The comptroller may increase or decrease the determination of deficiency before it becomes final, but the amount may be increased only if the comptroller asserts a claim for the increase at or before the oral hearing.
(c) If the comptroller asserts a claim for an increase in the determination, the seller is entitled to a 30-day continuance of the hearing in order to obtain other evidence relating to the items on which the increase is based.