Tex. Codes » Tax Code · TITLE 2. STATE TAXATION · SUBTITLE B. ENFORCEMENT AND COLLECTION · CHAPTER 111. COLLECTION PROCEDURES
Texas Codes

Tex. Tax Code § 111.104 (2026)

Refunds

✓ laws through the 89th Legislature (2025)
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Sec. 111.104. REFUNDS. (a) If the comptroller finds that an amount of tax, penalty, or interest has been unlawfully or erroneously collected, the comptroller shall credit the amount against any other amount when due and payable by the taxpayer from whom the amount was collected. The remainder of the amount, if any, may be refunded to the taxpayer from money appropriated for tax refund purposes.

(b) A tax refund claim may be filed with the comptroller only by the person who directly paid the tax to this state or by the person's attorney, assignee, or other successor.

(c) A claim for a refund must:

(1) be written;

(2) state fully and in detail each reason or ground on which the claim is founded; and

(3) be filed before the expiration of the applicable limitation period as provided by this code or before the expiration of six months after a jeopardy or deficiency determination becomes final, whichever period expires later.

(d) A refund claim for an amount of tax that has been found due in a jeopardy or deficiency determination is limited to the amount of tax, penalty, and interest and to the tax payment period for which the determination was issued. The failure to file a timely tax refund claim is a waiver of any demand against the state for an alleged overpayment.

(e) This section applies to all taxes and license fees collected or administered by the comptroller, except the state property tax.

(f) No taxes, penalties, or interest may be refunded to a person who has collected the taxes from another person unless the person has refunded all the taxes and interest to the person from whom the taxes were collected.

Acts 1981, 67th Leg., p. 1507, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 154, Sec. 2, eff. Aug. 28, 1989; Acts 1999, 76th Leg., ch. 1467, Sec. 2.13, eff. Oct. 1, 1999; Acts 2003, 78th Leg., ch. 1310, Sec. 86, eff. June 20, 2003.

Notes of Decisions
Cited in 77 cases (9 in the last 5 years), 1996–2026 · leading case: Fleming Foods of Texas, Inc. v. Rylander, 6 S.W.3d 278 (Tex. 1999).
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Fleming Foods of Texas, Inc. v. Rylander, 6 S.W.3d 278 (Tex. 1999). · cites it 4× “” *281 Tex. Tax Code § 111.104(b). There is no question that Fleming is the “person who paid the tax.”
Burgess v. Gallery Model Homes, Inc., 101 S.W.3d 550 (Tex. App.—Houston [1st Dist.] 2003). · cites it 4× “” Tex. Tax Code Ann. § 111.104 (f) (Vernon 2001).”
Serna v. H.E. Butt Grocery Co., 21 S.W.3d 330 (Tex. App.—San Antonio 2000). · cites it 8× “acts as an agent of the State of Texas government; the proper remedy afforded by the Texas Tax Code lies only with ultimate recipient of the taxes, not the intermediary.”
Sw. Royalties, Inc. v. Glenn Hegar, 500 S.W.3d 400 (Tex. 2016). “See Tex Tax Code § 111.104 (providing for filing a tax refund claim with the comptroller).”
Strayhorn v. Lexington Ins. Co., 128 S.W.3d 772 (Tex. App.—Austin 2004). · cites it 2× “See Tex. Tax Code Ann. § 111.104 . The statute does not explicitly require that the word “refund” be used in a refund claim, but the desire for a refund must be apparent.”
Assignees of Best Buy v. Combs, 395 S.W.3d 847 (Tex. App.—Austin 2013). · cites it 3× “See Tex. Tax Code Ann. § 111.104 (West 2008) (establishing procedure for filing tax-refund claims).”
S & H Mktg. Grp., Inc. v. Sharp, 951 S.W.2d 265 (Tex. App.—Austin 1997). · cites it 6× “See Tex. Tax Code Ann. §§ 111.104 , .204 (West 1992), .”
Combs v. City of Webster, 311 S.W.3d 85 (Tex. App.—Austin 2010). · cites it 2× “Appellees concede that while taxpayers have the statutory authority to amend their tax returns and seek a refund, see Tex. Tax Code Ann. § 111.104 (West 2008), no provision of the tax code provides a method for local taxing jurisdictions to raise the challenges that appellees…”
El Paso Nat. Gas Co. v. Strayhorn, 208 S.W.3d 676 (Tex. App.—Texarkana 2006). · cites it 3× “” Tex. Tax Code Ann. § 111.104 (c)(3) (Vernon Supp.”
Strayhorn v. Raytheon E-Sys., Inc., 101 S.W.3d 558 (Tex. App.—Austin 2003). “See Tex. Tax Code Ann. § 111.104 (f) (West 2002) (no tax refund “to a person who has collected the taxes from another person unless that person has refunded all the taxes and interest”).”
Levy v. OfficeMax, Inc., 228 S.W.3d 846 (Tex. App.—Austin 2007). · cites it 4× “” Tex. Tax Code Ann. § 111.104 (b) (West Supp.”
Cornyn v. Cnty. of Hill, 10 S.W.3d 424 (Tex. App.—Waco 2000). · cites it 2× “Tex.Tax Code Ann. §§ 111.104, 111.0021, & 111.”
Show all 77 citing cases →
Tex. Tax Code § 111.104(a): 7 cases
Cornyn v. Cnty. of Hill, 10 S.W.3d 424 (Tex. App.—Waco 2000). “Tex.Tax Code Ann. §§ 111.104, 111.0021, & 111.”
Lockheed Martin Corp. v. Hegar, 550 S.W.3d 855 (Tex. App.—Austin 2018).
Glenn Hegar v. Championx, LLC, No. 15-24-00111-CV (Tex. App.—15th Dist. Mar. 27, 2025).
Kelly Hancock v. Championx, LLC, No. 15-24-00111-CV (Feb. 12, 2026).
Kelly Hancock v. Championx, LLC, No. 15-24-00111-CV (Mar. 12, 2026).
Tex. Tax Code § 111.104(b): 7 cases
Fleming Foods of Texas, Inc. v. Rylander, 6 S.W.3d 278 (Tex. 1999). “” *281 Tex. Tax Code § 111.104(b). There is no question that Fleming is the “person who paid the tax.”
Best Buy Stores, Inc. v. Glenn Hegar, No. 03-19-00246-CV (Tex. App.—Austin Apr. 16, 2021).
Glenn Hegar v. Championx, LLC, No. 15-24-00111-CV (Tex. App.—15th Dist. Mar. 27, 2025).
Glenn Hegar v. Ryan, LLC, No. 03-13-00400-CV (Tex. App.—Austin May 20, 2015).
In re Velvin Oil Co., Inc., No. 01-17-00384-CV (Tex. App.—Houston [1st Dist.] Jan. 23, 2018).
Tex. Tax Code § 111.104(c): 3 cases
Glenn Hegar v. Ryan, LLC, No. 03-13-00400-CV (Tex. App.—Austin May 20, 2015).
Glenn Hegar v. Mahindra USA, Inc., No. 03-18-00126-CV (Tex. App.—Austin Feb. 28, 2020).
Glenn Hegar v. El Paso Elec. Co., 629 S.W.3d 518 (Tex. App.—Austin 2021).
Tex. Tax Code § 111.104(c)(1): 1 case
Glenn Hegar v. Ryan, LLC, No. 03-13-00400-CV (Tex. App.—Austin May 20, 2015).
Tex. Tax Code § 111.104(c)(2): 3 cases
Glenn Hegar v. El Paso Elec. Co., 629 S.W.3d 518 (Tex. App.—Austin 2021).
Glenn Hegar v. Ryan, LLC, No. 03-13-00400-CV (Tex. App.—Austin May 20, 2015).
Glenn Hegar v. El Paso Elec. Co., 629 S.W.3d 518 (Tex. App.—Austin 2021).
Tex. Tax Code § 111.104(c)(3): 4 cases
Fleming Foods of Texas, Inc. v. Rylander, 6 S.W.3d 278 (Tex. 1999). “” *281 Tex. Tax Code § 111.104(b). There is no question that Fleming is the “person who paid the tax.”
Glenn Hegar v. Ryan, LLC, No. 03-13-00400-CV (Tex. App.—Austin May 20, 2015).
Glenn Hegar v. Mahindra USA, Inc., No. 03-18-00126-CV (Tex. App.—Austin Feb. 28, 2020).
Glenn Hegar v. El Paso Elec. Co., 629 S.W.3d 518 (Tex. App.—Austin 2021).
Tex. Tax Code § 111.104(f): 3 cases
Burgess v. Gallery Model Homes, Inc., 101 S.W.3d 550 (Tex. App.—Houston [1st Dist.] 2003). “” Tex. Tax Code Ann. § 111.104 (f) (Vernon 2001).”
In re AT & T Mobility Wireless Data Servs. Sales Tax Litig., 789 F. Supp. 2d 935 (N.D. Ill. 2011).
Best Buy Stores, Inc. v. Glenn Hegar, No. 03-19-00246-CV (Tex. App.—Austin Apr. 16, 2021).
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