Tex. Tax Code § 1.071 · Chapter 1. GENERAL PROVISIONS
DELIVERY OF REFUND.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) Except as provided by Subsection (b), a collector or taxing unit required by this title to deliver a refund to a person shall send the refund to the person's mailing address as listed on the appraisal roll.
(b) If a person to whom a refund is owed files a written request on a form prescribed by the comptroller with a collector or taxing unit before the date the refund is issued requesting that the refund be sent to a particular address, the collector or taxing unit shall send the refund to the address stated on the form.
(c) The comptroller shall prescribe a form a person may use to make a request under Subsection (b). The comptroller shall include on the form a notice of the penalties prescribed by Section 37.10, Penal Code, for making or filing an application containing a false statement.
(d) A person who files a request with a collector or taxing unit under Subsection (b) may revoke the request by filing a written revocation with the collector or taxing unit.
Notes and commentary — not statutory text
History
Added by Acts 2019, 86th Leg., R.S., Ch. 448 (S.B. 1856), Sec. 1, eff. September 1, 2019.
Amended by:
Acts 2025, 89th Leg., R.S., Ch. 301 (S.B. 402), Sec. 1, eff. September 1, 2025.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.1.htm
- Text hash
- sha256 4ebc214cbfdf2e73a9a8e9778cb85cdbe9a82ea9defb14bfddba9ef11a834b93
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.