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.