Relating to certain tax and fee collection procedures and taxpayer suits.

HB 1937 amends Texas tax code provisions to clarify record-keeping requirements for taxpayers disputing assessments and adjust penalty rules for unpaid taxes. It requires taxpayers to provide specific records (like invoices, contracts, or electronic documents) to support claims in tax disputes, and waives penalties for disputed amounts if a lawsuit is filed within deadlines. The bill also creates a new process allowing taxpayers to bypass standard redetermination hearings for "managed audits" by filing a detailed notice within 60 days of receiving audit results, enabling direct court challenges. This directly affects taxpayers contesting tax assessments from managed audits and the Texas comptroller’s office handling these cases.