Tex. Tax Code § 111.2051 · Subchapter D. LIMITATIONS
ASSESSMENT WHEN REFUND CLAIMED.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) Notwithstanding the expiration of any period of limitation provided under this title, the comptroller may assess a tax imposed by this title if a taxpayer files a timely claim for refund with the comptroller.
(b) An assessment authorized by this section is limited to the tax payment period and type of tax for which the refund is sought and must be made before the later of:
(1) four years after the date the refund claim is filed with the comptroller; or
(2) the expiration of the applicable limitation period for making assessments as otherwise provided by this title.
(c) This section extends only the time in which the comptroller may assess the tax and does not extend or toll a period of limitation under this title for filing a timely claim for refund.
Notes and commentary — not statutory text
History
Added by Acts 1993, 73rd Leg., ch. 587, Sec. 11, eff. Sept. 1, 1993.
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 8fce4208ee5f5dc5b541871eec487336ae6cbefce86ac40a038577eb0d174795
- 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
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.