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

Tex. Tax Code § 111.1042 (2026)

Tax Refund: Informal Review

✓ current as of May 2026
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Sec. 111.1042. TAX REFUND: INFORMAL REVIEW. (a) The comptroller may informally review a claim for refund filed in accordance with this title and may grant or deny it, in whole or in part.

(b) An informal review under this section is not a hearing or contested case under Chapter 2001, Government Code.

(c) This section does not impair the right to a hearing on a claim for refund provided in Section 111.105.

(d) If the right to a hearing is not exercised on a full or partial denial of a claim for refund, the period during which the comptroller informally reviewed the claim for refund does not toll the limitation period for any subsequent claim for refund on the same period and type of tax for which the claim for refund was fully or partially denied.

Added by Acts 1993, 73rd Leg., ch. 587, Sec. 6, eff. Sept. 1, 1993. Amended by Acts 1995, 74th Leg., ch. 76, Sec. 5.95(49), eff. Sept. 1, 1995; Acts 2003, 78th Leg., ch. 1310, Sec. 87, eff. June 20, 2003.

Notes of Decisions
Cited in 6 cases, 1998–2020 · leading case: Strayhorn v. Willow Creek Resources, Inc., 161 S.W.3d 716 (Tex. App. 2005).
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Strayhorn v. Willow Creek Resources, Inc., 161 S.W.3d 716 (Tex. App. 2005). · cites it 5× “See Tex. Tax Code Ann. § 111.1042 (West Supp.”
Overhead Door Corp. of Texas v. Sharp, 970 S.W.2d 74 (Tex. App. 1998). · cites it 2× “See Tex. Tax Code Ann. § 111.1042 (West Supp.”
Carole Keeton Strayhorn, Comptroller of Pub. Accounts of the State of Texas & Greg Abbott, Attorney Gen. of the State of Texas v. Willow Creek Resources, Inc. (Tex. App. 2005). · cites it 5× “207(d), to ascertain whether the legislature intended to include the informal review of a tax-refund claim.”
Carole Keeton Strayhorn, Comptroller of Pub. Accounts of the State of Texas & Greg Abbott, Attorney Gen. of the State of Texas v. Willow Creek Resources, Inc. (Tex. App. 2005). · cites it 4× “—Austin 1995, writ denied), in which we held that the Comptroller’s issuance of a refund check constituted a final decision in a contested case.”
Overhead Door Corp. of Texas v. John Sharp, Comptroller of Pub. Accounts of the State of Texas & Dan Morales, Attorney Gen. of the State of Texas (Tex. App. 1998). · cites it 3× “See Tex. Tax Code Ann. § 111.1042 (West Supp.”
the Texas Educ. Agency Mike Morath, Comm'r of Educ. in His Off. Capacity & Doris Delaney, in Her Off. Capacity v. Houston Indep. Sch. Dist. (Tex. App. 2020). “301 (providing for “hearing” at State Office of Administrative Hearings to review Commissioner’s decision to close school district, district campus, or open-enrollment charter school); Tex. Tax Code § 111.1042 (specifying that comptroller’s “informal review” of tax-refund claim…”
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