Tex. Tax Code § 151.505 — WHEN DETERMINATION BECOMES FINAL

A determination made under Section 151.501 , 151.503 , or 151.504 of this code becomes final on the expiration of 30 days after the day on which the determination was served by personal service or by mail, unless a petition for a redetermination is filed before the determination becomes final. Acts 1981, 67th Leg., p. 1577, ch. 389, Sec. 1, eff. Jan. 1, 1982.