Texas Codes

Tex. Tax Code § 112.060 (2026)

Credit Or Refund

✓ current as of May 2026

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Sec. 112.060. CREDIT OR REFUND. (a) If a suit under this subchapter results in a final determination that all or part of the money paid under protest was unlawfully demanded by the public official and belongs to the taxpayer, the comptroller shall credit the proper amount, with the pro rata interest earned on that amount, against any other amount finally determined to be due to the state from the taxpayer according to information in the custody of the comptroller and shall refund the remainder by the issuance of a refund warrant.

(b) A refund warrant shall be written and signed by the comptroller.

(c) Each refund warrant shall be drawn against the accounts or funds to which the amounts paid under protest are allocated by law. If there are not sufficient funds in an account or fund to pay a refund required to be paid under Subsection (a), the comptroller shall draw the warrant against the General Revenue Fund or other account or fund from which refunds may be made, as the comptroller determines appropriate.

(d) The comptroller shall issue each refund warrant and shall deliver it to the person entitled to receive it.

(e) The comptroller may not refund an amount of tax to a taxpayer or person who collects taxes from another person unless the taxpayer or person refunds all the taxes to the person from whom the taxes were collected.

Acts 1981, 67th Leg., p. 1514, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 233, Sec. 2, eff. June 3, 1985; Acts 1989, 71st Leg., ch. 232, Sec. 8, eff. Sept. 1, 1989; Acts 1993, 73rd Leg., ch. 486, Sec. 7.04, eff. Sept. 1, 1993; Acts 1997, 75th Leg., ch. 1040, Sec. 9, eff. Sept. 1, 1997; Acts 1997, 75th Leg., ch. 1423, Sec. 19.08, eff. Sept. 1, 1997.

Amended by:

Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080), Sec. 9, eff. September 1, 2021.

SUBCHAPTER D. SUIT FOR TAX REFUND OR TO DISPUTE RESULTS OF MANAGED AUDIT

Notes of Decisions

Cited in 12 cases (1 in the last 5 years), 1990–2026 · leading case: DuPont Photomasks, Inc. v. Strayhorn, 219 S.W.3d 414 (Tex. App. 2007).

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DuPont Photomasks, Inc. v. Strayhorn, 219 S.W.3d 414 (Tex. App. 2007). “See Tex. Tax Code Ann. § 112.060 (a) (West 2001).”

GATX Terminals Corp. v. Rylander, 78 S.W.3d 630 (Tex. App. 2002). “See Tex. Tax Code Ann. §§ 112.060 , .155. 3 .”

Arch Petroleum, Inc. v. Sharp, 958 S.W.2d 475 (Tex. App. 1997). “Accordingly, we reverse the trial court’s judgment and render judgment that the Comptroller refund to Arch the sum of $227,111.”

Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas v. Autohaus LP, LLP (Tex. App. 2015). · cites it 7× “9, 50 TEX. TAX CODE § 112.060 .................”

Dorchester Master Ltd. P'ship v. Bullock, 794 S.W.2d 554 (Tex. App. 1990). “27 in interest; and, pro rata interest earned on this amount from June 5, 1986 until the date of payment by the Treasurer pursuant to Tex.Tax Code Ann. § 112.060 (Supp.1990).”

Toro Rojo, Inc. & Casco Hauling & Excavating Co. v. Glenn Hegar , Comptroller of Pub. Accounts of the State of Texas; & Ken Paxton, Attorney Gen. of the State of Texas (2026). “” See Tex. Tax Code § 112.060(a). To meet this burden, the Taxpayers necessarily were required to “produce contemporaneous records and supporting documentation” showing that the amount of their COGS deduction would result in a lower tax liability than that calculated by the…”

GATX Terminal Corp. v. Carole Keeton Rylander, Comptroller of Pub. Accounts of the State of Texas & John Cornyn, Attorney Gen. of the State of Texas (Tex. App. 2002). “See Tex. Tax Code Ann. §§ 112.060 , .155. 2 DISCUSSION Standard of Review As the parties disagree over the appropriate standard of review, we will clarify our level of review over this matter.”

DuPont Photomasks, Inc. v. Carole Keeton Strayhorn, Comptroller of Pub. Accounts of the State of Texas & Greg Abbott, Attorney Gen. of the State of Texas (Tex. App. 2006). “See Tex. Tax Code Ann. § 112.060 (a) (West 2001).”

Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas, & Ken Paxton, Attorney Gen. of the State of Texas v. CGG Veritas Servs. (U.S.), Inc. (Tex. App. 2015). “The Comptroller is ordered to issue an appropriate check, including appropriate statutory interest under TEX. TAX CODE § 112.060. This judgment shall not bar CGG from recovering additional CGGVeritas Services (U.”

Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas, & Ken Paxton, Attorney Gen. of the State of Texas v. CGG Veritas Servs. (U.S.), Inc. (Tex. App. 2015). “15 Tex. Tax Code § 112.060 .................”

Arch Petroleum, Inc. v. John Sharp, Comptroller of Pub. Accounts of the State of Texas Dan Morales, Attorney Gen. of the State of Texas & Martha Whitehead, Treasurer of the State of Texas (Tex. App. 1997). “16, together with the pro rata interest earned thereon as provided for in Tex. Tax Code Ann. §112.060 (a) (West Supp.”

— Tex. Tax Code § 112.060(a) — 2 cases

Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas v. Autohaus LP, LLP (Tex. App. 2015). “9, 50 TEX. TAX CODE § 112.060 .................”

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