Sec. 111.00455. CONTESTED CASES CONDUCTED BY STATE OFFICE OF ADMINISTRATIVE HEARINGS. (a) The State Office of Administrative Hearings shall conduct any contested case hearing as provided by Section 2003.101 , Government Code, in relation to the collection, receipt, administration, and enforcement of: (1) a tax imposed under this title; and (2) any other tax, fee, or other amount that the comptroller is required to collect, receive, administer, or enforce under a law not included in this title. (b) The following are not contested cases under Subsection (a) and Section 2003.101 , Government Code: (1) a show cause hearing or any hearing not related to the collection, receipt, administration, or enforcement of the amount of a tax or fee imposed, or the penalty or interest associated with that amount, except for a hearing under Section 151.157(f), 151.1575(c), or 151.712(g) of this code or Section 161.0901 , Health and Safety Code; (2) a property value study hearing under Subchapter M , Chapter 403 , Government Code; (3) a hearing in which the issue relates to: (A) Chapters 72-75, Property Code; (B) forfeiture of a right to do business; (C) a certificate of authority; (D) articles of incorporation; (E) a penalty imposed under Section 151.703(d); (F) the refusal or failure to settle under Section 111.101; or (G) a request for or revocation of an exemption from taxation; and (4) any other hearing not related to the collection, receipt, administration, or enforcement of the amount of a tax or fee imposed, or the penalty or interest associated with that amount. (c) A reference in law to the comptroller that relates to the performance of a contested case hearing described by Subsection (a) means the State Office of Administrative Hearings.
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