Texas § TX.1.071 - DELIVERY OF REFUND
Full text of Texas The Texas Constitution § TX.1.071 — DELIVERY OF REFUND, with citation guidance and answers to common questions.
§ TX.1.071. DELIVERY OF REFUND
DELIVERY OF REFUND. (a) Except as provided by Subsection (b), a collector or taxing unit required by this title to deliver a refund to a person shall send the refund to the person's mailing address as listed on the appraisal roll. (b) If a person to whom a refund is owed files a written request on a form prescribed by the comptroller with a collector or taxing unit before the date the refund is issued requesting that the refund be sent to a particular address, the collector or taxing unit shall send the refund to the address stated on the form. (c) The comptroller shall prescribe a form a person may use to make a request under Subsection (b). The comptroller shall include on the form a notice of the penalties prescribed by Section 37.10 , Penal Code, for making or filing an application containing a false statement. (d) A person who files a request with a collector or taxing unit under Subsection (b) may revoke the request by filing a written revocation with the collector or taxing unit. Added by Acts 2019, 86th Leg., R.S., Ch. 448 (S.B. 1856 ), Sec. 1, eff. September 1, 2019. Amended by: Acts 2025, 89th Leg., R.S., Ch. 301 (S.B. 402 ), Sec. 1, eff. September 1, 2025.
Frequently Asked Questions About Texas § TX.1.071
What does The Texas Constitution § TX.1.071 cover?
Section TX.1.071 ("DELIVERY OF REFUND") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § TX.1.071?
A common citation format is "The Texas Constitution § TX.1.071" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § TX.1.071 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.