se tax based on a bank deposit analysis when the taxpayer provided incomplete records to the auditor and failed to provide complete documentation at the hearing. The ALJ also affirmed a finding of tax collected no remitted when the taxpayer collected tax at 8.25% but only remitted 6.75% to the state.T.S. Eliot, The Waste Land, line 1.Id., lines 1-2.See .See26 C.F.R. § 301.7701-3(b)(1) (Classification of Certain Business Entities). .Id. § 171.1011(c)(2)(B). . .See34 Tex. Admin. Code §§ 1.10(b), (c) (Requesting a Hearing), 1.33 (Proposal for Decision and Exceptions), 1.34 (Comptroller’s Decisions and Orders).See Tex. Tax Code § 111.105(c); 34 Tex. Admin. Code 1.35 (Motion for Rehearing).SeeForm 00-985 Assignment of Right to Refund.See , . Citing Eagle Supply & Mfg. L.P. v. Landmark Am. Ins., 630 S.W.3d 342, 351–52 (Tex. App.—Eastland 2021, pet. denied) (citing Texas Mach. & Equip. Co. v. Gordon Knox Oil & Expl. Co., 442 S.W.2d 315, 317 (Tex. 1969)); Insurance Network of Tex. v. Kloesel, 266 S.W.3d 456, 465 (Tex. App.—Corpus Christi–Edinburg 2008, pet. denied). Tex. Tax Code § 111.104(b). Tex. Tax Code § 111.105(a), (c).See , .See .See , 3.586 (Margin: Nexus).See , , .See generally , ; 34 Tex. Admin. Code § 3.285 (Resale Certificate; Sales for Resale).See34 Tex. Admin. Code 3.10(c) (Taxpayer Bill of Rights).See34 Tex. Admin. Code § 3.284(b)(4) (Drugs, Medicines, Medical Equipment, and Devices (Tax Code §151.313)).Id. § 3.284(a)(15).See, e.g., H.B. 321, 87th Leg., R.S. (2021); H.B. 311, 86th Leg., R.S. (2019); H.B. 716, 85th Leg., R.S. (2017).H.B. 300, 88th Leg., R.S. (2023).[View source.]