Texas Codes
Tex. Tax Code § 111.105 (2026)
Tax Refund: Hearing
✓ current as of May 2026
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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(e) Repealed by Acts 2025, 89th Leg., R.S., Ch. 138 (S.B. 266), Sec. 11, eff.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. 2004).
Strayhorn v. Lexington Ins. Co., 128 S.W.3d 772 (Tex. App. 2004). “Tex. Tax Code Ann. § 111.105 (West 2001).”
Zimmer US, Inc. v. Susan Combs, Comptroller of Pub. Accounts of the State of Texas & Greg Abbott, Attorney Gen. of the State of Texas, 368 S.W.3d 579 (Tex. App. 2012). “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. 1995). “See Tex. Tax Code Ann. § 111.105 (West 1992 & Supp.”
Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas v. Championx, LLC (Tex. App. 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, Comptroller of Pub. Accounts of the State of Texas v. Ryan, LLC (Tex. App. 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”), .”
Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas v. Statewide Materials Transp., Ltd. (Tex. App. 2015). “14 TEX. TAX CODE § 111.105 .................”
Silicon Labs. Inc.// Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas v. Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas// Cross-Appellee, Silicon Labs. Inc. (Tex. App. 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, Comptroller of Pub. Accounts of the State of Texas, & Ken Paxton, Attorney Gen. of the State of Texas v. El Paso Elec. Co. (Tex. App. 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, Comptroller of Pub. Accounts of the State of Texas & Dan Morales, Attorney Gen. of the State of Texas v. Amsco Steel Co. (Tex. App. 1995). “Tex. Tax Code Ann. § 111.105 (b) (West 1992 & Supp.”
Carole Keeton Strayhorn, Comptroller of Pub. Accounts of the State of Texas, & Greg Abbott, Successor to John Cornyn, Attorney Gen. of the State of Texas v. Lexington Ins. Co., Landmark Ins. Co., & Am. Int'l Speciality Lines Ins. Co. (Tex. App. 2004). “Tex. Tax Code Ann. § 111.105 (West 2001).”
Todd W. Rahmes, Individually & on Behalf of All Similarly Situated Consumers v. Louis Shanks of Texas, Inc., Carole Keeton Strayhorn, Comptroller of Pub. Accounts of the State of Texas, Fred Gilliam, President & CEO of Capital Metro. Transit Auth. D/B/A Capital Metro (Tex. App. 2005). “The current version may be found at Tex. Tax Code Ann. § 111.105 (West Supp. 2005).”
Todd W. Rahmes, Individually & on Behalf of All Similarly Situated Consumers v. Louis Shanks of Texas, Inc., Carole Keeton Strayhorn, Comptroller of Pub. Accounts of the State of Texas, Fred Gilliam, President & CEO of Capital Metro. Transit Auth. D/B/A Capital Metro (Tex. App. 2005). “The current version may be found at Tex. Tax Code Ann. § 111.105 (West Supp. 2005).”
— Tex. Tax Code § 111.105(a) — 1 case
Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas v. Ryan, LLC (Tex. App. 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. 1995). “See Tex. Tax Code Ann. § 111.105 (West 1992 & Supp.”
— Tex. Tax Code § 111.105(c) — 1 case
Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas v. Statewide Materials Transp., Ltd. (Tex. App. 2015). “14 TEX. TAX CODE § 111.105 .................”
— Tex. Tax Code § 111.105(d) — 3 cases
Silicon Labs. Inc.// Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas v. Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas// Cross-Appellee, Silicon Labs. Inc. (Tex. App. 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, Comptroller of Pub. Accounts of the State of Texas, & Ken Paxton, Attorney Gen. of the State of Texas v. El Paso Elec. Co. (Tex. App. 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, Comptroller of Pub. Accounts of the State of Texas v. Ryan, LLC (Tex. App. 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, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas v. Championx, LLC (Tex. App. 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, Comptroller of Pub. Accounts of the State of Texas v. Ryan, LLC (Tex. App. 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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