Tex. Tax Code § 201.207 · Subchapter E. REPORTS AND PAYMENTS
DETERMINATION OF OVERPAID AMOUNTS.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) This section applies to the tax paid under this chapter by a person who filed a report under Section 201.203 or 201.2035 and remitted tax in error to this state.
(b) A person to whom this section applies may compute the amount of overpayment using a sampling of marketing cost transactions if the comptroller approves the sampling method.
(c) The person may obtain reimbursement for amounts determined to have been overpaid by taking a credit on one or more reports filed under Section 201.203 or 201.2035 or by filing a claim for refund with the comptroller within the limitation period specified by Section 111.107 and Subchapter D, Chapter 111.
(d) The person must record the method by which the computation of the overpayment is performed and must make available on request by the comptroller the records on which the computation is 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 2019, 86th Leg., R.S., Ch. 1113 (H.B. 2256), Sec. 1, eff. September 1, 2019.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.201.htm
- Text hash
- sha256 362bdb44d51a705e2c05db25b064a004df203d6d175e3cd2d3cf3b433c4c7e4e
- 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
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