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
Combs v. City of Webster, 311 S.W.3d 85 (Tex. App.—Austin 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.—Austin 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. AMSCO Steel Co., 893 S.W.2d 742 (Tex. App.—Austin 1995).
“Tex. Tax Code Ann. §§ 111.107 , .201 (West 1992 & Supp.”
Borden, Inc. v. John Sharp, No. 03-94-00074-CV (Tex. App.—Austin Dec. 7, 1994).
· cites it 4× “(1) See Tex. Tax Code Ann. § 111.201 (West 1992) (specifying that taxes must be assessed within four years); Tex.”
Susan Combs v. City of Webster, No. 03-08-00291-CV, 2009 Tex. App. LEXIS 7746 (Tex. App.—Austin Oct. 2, 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.”
Susan Combs v. City of Webster, No. 03-08-00291-CV (Tex. App.—Austin Oct. 2, 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 v. Ryan, LLC, No. 03-13-00400-CV (Tex. App.—Austin May 20, 2015).
“” Tex. Tax Code § 111.107. This subsection lists “transaction or item” separately from “ground or reason,” recognizing that they are not synonymous.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.