Tex. Tax Code § 111.107 · Subchapter C. SETTLEMENTS, REFUNDS, AND CREDITS
WHEN REFUND OR CREDIT IS PERMITTED.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) Except as otherwise expressly provided, a person may request a refund or a credit or the comptroller may make a refund or issue a credit for the overpayment of a tax imposed by this title at any time before the expiration of the period during which the comptroller may assess a deficiency for the tax and not thereafter unless the refund or credit is requested:
(1) under Subchapter B of Chapter 112 and the refund is made or the credit is issued under a court order;
(2) under the provision of Section 111.104(c)(3) applicable to a refund claim filed after a jeopardy or deficiency determination becomes final; or
(3) under Chapter 162, except Section 162.126(f), 162.128(d), 162.228(f), or 162.230(d).
(b) A person may not refile a refund claim for the same transaction or item, tax type, period, and ground or reason that was previously denied by the comptroller.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1508, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 232, Sec. 2, eff. Sept. 1, 1989; Acts 1993, 73rd Leg., ch. 587, Sec. 8, eff. Sept. 1, 1993; Acts 1997, 75th Leg., ch. 1040, Sec. 7, eff. Oct. 1, 1997; Acts 1999, 76th Leg., ch. 1467, Sec. 2.14, eff. Oct. 1, 1999; Acts 2003, 78th Leg., ch. 1310, Sec. 89, eff. June 20, 2003.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495), Sec. 5, eff. September 1, 2009.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.111.htm
- Text hash
- sha256 d60201e7713f8229dc7aa55e041e95ece62e3299dde2005e4da63ecdb4e21d6c
- 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.
Tax Code
- Tex. Tax Code § 111.104REFUNDS.Printed as Section 111.104(c)(3)
- Tex. Tax Code ch. 112TAXPAYERS' SUITSPrinted as Chapter 112
- Tex. Tax Code ch. 162MOTOR FUEL TAXESPrinted as Chapter 162
- Tex. Tax Code § 162.126REFUND FOR BAD DEBTS; CREDIT FOR NONPAYMENT.Printed as Section 162.126(f), 162.128(d), 162.228(f), or 162.230(d)
- Tex. Tax Code § 162.128WHEN GASOLINE TAX REFUND OR CREDIT MAY BE FILED.Printed as Section 162.126(f), 162.128(d), 162.228(f), or 162.230(d)
- Tex. Tax Code § 162.228REFUND FOR BAD DEBTS; CREDIT FOR NONPAYMENT.Printed as Section 162.126(f), 162.128(d), 162.228(f), or 162.230(d)
- Tex. Tax Code § 162.230WHEN DIESEL FUEL TAX REFUND OR CREDIT MAY BE FILED.Printed as Section 162.126(f), 162.128(d), 162.228(f), or 162.230(d)
Cited by 2 provisions
Provisions in this library whose text cites Tex. Tax Code § 111.107. Each shows the citation as that text prints it.
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.