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

Tex. Tax Code § 111.108 (2026)

Recovery Of Refund Or Credit

✓ current as of May 2026
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Sec. 111.108. RECOVERY OF REFUND OR CREDIT. (a) Within four years after the date that a refund is erroneously paid or an amount of credit is erroneously allowed, the comptroller may recover the refund or credit in a jeopardy or deficiency determination.

(b) This section does not extend or toll a period of limitation under this title for filing a timely claim for a refund.

Acts 1981, 67th Leg., p. 1508, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1993, 73rd Leg., ch. 587, Sec. 9, eff. Sept. 1, 1993.

Notes of Decisions
Cited in 6 cases, 1998–2005 · 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). “Laws 2223 , 2224 (current version at Tex. Tax Code Ann. § 111.108 (b) (West 2001)).”
Overhead Door Corp. of Texas v. Sharp, 970 S.W.2d 74 (Tex. App. 1998). · cites it 2× “Tex. Tax Code Ann. § 111.108 (West Supp.1998).”
Formosa Plastics Corp. of Texas v. Sharp, 979 S.W.2d 410 (Tex. App. 1998). · cites it 2× “Tex. Tax Code Ann. § 111.108 (a), (b) (West Supp.”
Formosa Plastics 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 2× “Tex. Tax Code Ann. § 111.108 (a), (b) (West Supp.”
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 2× “Tex. Tax Code Ann. § 111.108 (West Supp. 1998).”
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). “Laws 2223 , 2224 (current version at Tex. Tax Code Ann. § 111.108 (b) (West 2001)).”
— Tex. Tax Code § 111.108(b) — 1 case
Formosa Plastics Corp. of Texas v. Sharp, 979 S.W.2d 410 (Tex. App. 1998). “Tex. Tax Code Ann. § 111.108 (a), (b) (West Supp.”
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