Texas Codes

Tex. Tax Code § 111.107 (2026)

When Refund Or Credit Is Permitted

✓ current as of May 2026

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Sec. 111.107. WHEN REFUND OR CREDIT IS PERMITTED. (a) Except as otherwise expressly provided, a person may request a refund or a credit or the comptroller may make a refund or issue a credit for the overpayment of a tax imposed by this title at any time before the expiration of the period during which the comptroller may assess a deficiency for the tax and not thereafter unless the refund or credit is requested:

(1) under Subchapter B of Chapter 112 and the refund is made or the credit is issued under a court order;

(2) under the provision of Section 111.104(c)(3) applicable to a refund claim filed after a jeopardy or deficiency determination becomes final; or

(3) under Chapter 162, except Section 162.126(f), 162.128(d), 162.228(f), or 162.230(d).

(b) A person may not refile a refund claim for the same transaction or item, tax type, period, and ground or reason that was previously denied by the comptroller.

Acts 1981, 67th Leg., p. 1508, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 232, Sec. 2, eff. Sept. 1, 1989; Acts 1993, 73rd Leg., ch. 587, Sec. 8, eff. Sept. 1, 1993; Acts 1997, 75th Leg., ch. 1040, Sec. 7, eff. Oct. 1, 1997; Acts 1999, 76th Leg., ch. 1467, Sec. 2.14, eff. Oct. 1, 1999; Acts 2003, 78th Leg., ch. 1310, Sec. 89, eff. June 20, 2003.

Amended by:

Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495), Sec. 5, eff. September 1, 2009.

Notes of Decisions

Cited in 15 cases, 1994–2015 · leading case: Combs v. City of Webster, 311 S.W.3d 85 (Tex. App. 2010).

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Combs v. City of Webster, 311 S.W.3d 85 (Tex. App. 2010). · cites it 2× “See Tex. Tax Code Ann. § 111.107 (a), .201. The Comptroller may also determine that a person owes a greater amount of taxes than reported.”

Borden, Inc. v. Sharp, 888 S.W.2d 614 (Tex. App. 1995). · cites it 4× “201 (West 1992) (specifying that taxes must be assessed within four years); Tex.Tax Code Ann. § 111.107 (West 1992) (mandating that the period to file a reftmd claim is identical to the period for assessment); Tex.”

Fleming Foods of Texas, Inc. v. Rylander, 6 S.W.3d 278 (Tex. 1999). “See Tex. Tax Code § 111.107 (allowing refunds to be filed at any time before the expiration of the period during which the comptroller may assess a deficiency); see also Borden, Inc.”

Sharp v. Int'l Bus. MacHines Corp., 927 S.W.2d 790 (Tex. App. 1996). “Tex. Tax Code Ann. §§ 111.107 , .201 (West 1992 & Supp.”

Sharp v. AMSCO Steel Co., 893 S.W.2d 742 (Tex. App. 1995). “Tex. Tax Code Ann. §§ 111.107 , .201 (West 1992 & Supp.”

Overhead Door Corp. of Texas v. Sharp, 970 S.W.2d 74 (Tex. App. 1998). “Tex. Tax Code Ann. § 111.107 (West Supp.1998) (emphasis added).”

Borden, Inc. v. John Sharp, Comptroller of Pub. Accounts of the State of Texas, & Dan Morales, Attorney Gen. of the State of Texas (Tex. App. 1994). · cites it 4× “(1) See Tex. Tax Code Ann. § 111.201 (West 1992) (specifying that taxes must be assessed within four years); Tex.”

Formosa Plastics Corp. of Texas v. Sharp, 979 S.W.2d 410 (Tex. App. 1998). “Tex. Tax Code Ann. § 111.107 (West Supp. 1998).”

Susan Combs, in Her Off. Capacity as Comptroller of Pub. Accounts for the State of Texas v. City of Webster, Webster Econ. Dev. Corp., City of Denton, City of Humble, City of Lewisville, City of Mesquite, City of North Richland Hills, City of Plano, City of Waco, Denton Cnty. Transp. Auth. (Tex. App. 2009). “See Tex. Tax Code Ann. § 111.107 (a), .201. The Comptroller may also determine that a person owes a greater amount of taxes than reported.”

Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas v. Ryan, LLC (Tex. App. 2015). “” Tex. Tax Code § 111.107. This subsection lists “transaction or item” separately from “ground or reason,” recognizing that they are not synonymous.”

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. §§ 111.107 , .201 (West 1992 & Supp.”

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