Tex. Tax Code § 151.430 · Subchapter I. REPORTS, PAYMENTS, AND METHODS OF REPORTING
DETERMINATION OF OVERPAID AMOUNTS.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) This section applies to the tax on purchases paid by a person holding a permit under this chapter who has purchased taxable items for use in this state and has remitted tax on those items in error to this state or has paid tax on those items in error to a retailer holding a permit under this chapter.
(b) A person to whom this section applies may compute the amount of overpayment by use of a projection based on a sampling of transactions. The sampling method used must comply with generally accepted sampling methods as approved by the comptroller.
(c) The person may obtain reimbursement for amounts determined to have been overpaid by taking a credit on one or more sales tax returns or by filing a claim for refund with the comptroller within the limitation period specified by Subchapter D, Chapter 111.
(d) The person must record the method by which the projection and computation were performed and must make available on request by the comptroller the records on which the projection and computation were based.
(e) The comptroller may adopt rules specifying additional procedures that must be followed in connection with claiming a credit under this section.
Notes and commentary — not statutory text
History
Added by Acts 1999, 76th Leg., ch. 457, Sec. 3, eff. Oct. 1, 1999.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.151.htm
- Text hash
- sha256 d634eb6d5fcded3ce0d8f0281e94c0005db1b63262e22295b047842bbb298e6c
- 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.