Tex. Codes » Tax Code · TITLE 2. STATE TAXATION · SUBTITLE B. ENFORCEMENT AND COLLECTION · CHAPTER 111. COLLECTION PROCEDURES
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Tex. Tax Code § 111.105 (2026)

Tax Refund: Hearing

✓ laws through the 89th Legislature (2025)
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Sec. 111.105. TAX REFUND: HEARING. (a) A person claiming a refund under Section 111.104 is entitled to a hearing on the claim if the person requests a hearing on or before the 60th day after the date the comptroller issues a letter denying the claim for refund. The person is entitled to 20 days' notice of the time and place of the hearing.

(b) A decision or order of the comptroller following a hearing on a claim for a refund becomes final at the time a decision or order in a contested case is final under Chapter 2001, Government Code.

(c) A tax refund claimant who is dissatisfied with the decision on the claim is entitled to file a motion for rehearing in the time provided by Chapter 2001, Government Code, for filing a motion for rehearing in a contested case.

(d) A motion for rehearing on a tax refund claim must be written and assert each specific ground of error. The amount of the refund sought must be set out in the motion for rehearing.

(e) Repealed by Acts 2025, 89th Leg., R.S., Ch. 138 (S.B. 266), Sec. 11, eff. May 24, 2025.

Acts 1981, 67th Leg., p. 1507, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1987, 70th Leg., ch. 89, Sec. 1, eff. Sept. 1, 1987; Acts 1991, 72nd Leg., ch. 705, Sec. 5, eff. Sept. 1, 1991; Acts 1993, 73rd Leg., ch. 587, Sec. 7, eff. Sept. 1, 1993; Acts 2003, 78th Leg., ch. 1310, Sec. 88, eff. June 20, 2003.

Amended by:

Acts 2017, 85th Leg., R.S., Ch. 730 (S.B. 1095), Sec. 2, eff. September 1, 2017.

Acts 2025, 89th Leg., R.S., Ch. 138 (S.B. 266), Sec. 11, eff. May 24, 2025.

Notes of Decisions
Cited in 14 cases (2 in the last 5 years), 1995–2025 · leading case: Strayhorn v. Lexington Ins. Co., 128 S.W.3d 772 (Tex. App.—Austin 2004).
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Strayhorn v. Lexington Ins. Co., 128 S.W.3d 772 (Tex. App.—Austin 2004). “Tex. Tax Code Ann. § 111.105 (West 2001).”
Zimmer US, Inc. v. Susan Combs, 368 S.W.3d 579 (Tex. App.—Austin 2012). · cites it 2× “See Tex. Tax Code Ann. § 111.105 (West 2008) (providing for administrative hearings on tax refund claims).”
Sharp v. AMSCO Steel Co., 893 S.W.2d 742 (Tex. App.—Austin 1995). · cites it 2× “See Tex. Tax Code Ann. § 111.105 (West 1992 & Supp.”
Glenn Hegar v. Championx, LLC, No. 15-24-00111-CV (Tex. App.—15th Dist. Mar. 27, 2025). · cites it 5× “Tex. Tax Code § 111.105(e). The specified date may not be earlier than 180 days after the date the refund is claimed and not less than 60 days from the date of the notice.”
Glenn Hegar v. Ryan, LLC, No. 03-13-00400-CV (Tex. App.—Austin May 20, 2015). · cites it 4× “Compare Tex. Tax Code §§ 111.105(a) (authorizing person to request hearing “on or before the 30th day after the date the comptroller issues a letter denying the claim for refund”), .”
Glenn Hegar v. Statewide Materials Transp., Ltd., No. 03-15-00186-CV (Tex. App.—Austin May 27, 2015). · cites it 2× “14 TEX. TAX CODE § 111.105 .................”
Silicon Labs. Inc.// Glenn Hegar v. Glenn Hegar, No. 03-17-00061-CV (Tex. App.—Austin July 13, 2018). “” Tex. Tax Code § 111.105(d). In the procedural context of these combined suits for refund claims, we conclude that the trial court had jurisdiction to consider Silicon Labs’ arguments that were based on subsections (b)(2) and (q) of section 151.”
Glenn Hegar v. El Paso Elec. Co., 629 S.W.3d 518 (Tex. App.—Austin 2021). “See Tex. Tax Code § 111.105(d) (stating that motion for rehearing on tax refund claim “must be written and assert each specific ground of error”); see also id.”
John Sharp v. Amsco Steel Co., No. 03-94-00169-CV (Tex. App.—Austin Feb. 22, 1995). · cites it 2× “Tex. Tax Code Ann. § 111.105 (b) (West 1992 & Supp.”
Carole Keeton Strayhorn v. Lexington Ins. Co., No. 03-03-00169-CV (Tex. App.—Austin Feb. 20, 2004). “Tex. Tax Code Ann. § 111.105 (West 2001).”
Todd W. Rahmes v. Louis Shanks of Texas, Inc., No. 03-04-00298-CV, 2005 Tex. App. LEXIS 10222 (Tex. App.—Austin Dec. 9, 2005). “The current version may be found at Tex. Tax Code Ann. § 111.105 (West Supp. 2005).”
Todd W. Rahmes v. Louis Shanks of Texas, Inc., No. 03-04-00298-CV (Tex. App.—Austin Dec. 9, 2005). “The current version may be found at Tex. Tax Code Ann. § 111.105 (West Supp. 2005).”
Show all 14 citing cases →
Tex. Tax Code § 111.105(a): 1 case
Glenn Hegar v. Ryan, LLC, No. 03-13-00400-CV (Tex. App.—Austin May 20, 2015). “Compare Tex. Tax Code §§ 111.105(a) (authorizing person to request hearing “on or before the 30th day after the date the comptroller issues a letter denying the claim for refund”), .”
Tex. Tax Code § 111.105(b): 1 case
Sharp v. AMSCO Steel Co., 893 S.W.2d 742 (Tex. App.—Austin 1995). “See Tex. Tax Code Ann. § 111.105 (West 1992 & Supp.”
Tex. Tax Code § 111.105(c): 1 case
Glenn Hegar v. Statewide Materials Transp., Ltd., No. 03-15-00186-CV (Tex. App.—Austin May 27, 2015). “14 TEX. TAX CODE § 111.105 .................”
Tex. Tax Code § 111.105(d): 3 cases
Silicon Labs. Inc.// Glenn Hegar v. Glenn Hegar, No. 03-17-00061-CV (Tex. App.—Austin July 13, 2018). “” Tex. Tax Code § 111.105(d). In the procedural context of these combined suits for refund claims, we conclude that the trial court had jurisdiction to consider Silicon Labs’ arguments that were based on subsections (b)(2) and (q) of section 151.”
Glenn Hegar v. El Paso Elec. Co., 629 S.W.3d 518 (Tex. App.—Austin 2021). “See Tex. Tax Code § 111.105(d) (stating that motion for rehearing on tax refund claim “must be written and assert each specific ground of error”); see also id.”
Glenn Hegar v. Ryan, LLC, No. 03-13-00400-CV (Tex. App.—Austin May 20, 2015). “Compare Tex. Tax Code §§ 111.105(a) (authorizing person to request hearing “on or before the 30th day after the date the comptroller issues a letter denying the claim for refund”), .”
Tex. Tax Code § 111.105(e): 2 cases
Glenn Hegar v. Championx, LLC, No. 15-24-00111-CV (Tex. App.—15th Dist. Mar. 27, 2025). “Tex. Tax Code § 111.105(e). The specified date may not be earlier than 180 days after the date the refund is claimed and not less than 60 days from the date of the notice.”
Glenn Hegar v. Ryan, LLC, No. 03-13-00400-CV (Tex. App.—Austin May 20, 2015). “Compare Tex. Tax Code §§ 111.105(a) (authorizing person to request hearing “on or before the 30th day after the date the comptroller issues a letter denying the claim for refund”), .”
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