Texas § TX.111.1042 - TAX REFUND

Full text of Texas The Texas Constitution § TX.111.1042 — TAX REFUND, with citation guidance and answers to common questions.

§ TX.111.1042. TAX REFUND

TAX REFUND: INFORMAL REVIEW. (a) The comptroller may informally review a claim for refund filed in accordance with this title and may grant or deny it, in whole or in part. (b) An informal review under this section is not a hearing or contested case under Chapter 2001 , Government Code. (c) This section does not impair the right to a hearing on a claim for refund provided in Section 111.105 . (d) If the right to a hearing is not exercised on a full or partial denial of a claim for refund, the period during which the comptroller informally reviewed the claim for refund does not toll the limitation period for any subsequent claim for refund on the same period and type of tax for which the claim for refund was fully or partially denied. Added by Acts 1993, 73rd Leg., ch. 587, Sec. 6, eff. Sept. 1, 1993. Amended by Acts 1995, 74th Leg., ch. 76, Sec. 5.95(49), eff. Sept. 1, 1995; Acts 2003, 78th Leg., ch. 1310, Sec. 87, eff. June 20, 2003.

Frequently Asked Questions About Texas § TX.111.1042

What does The Texas Constitution § TX.111.1042 cover?

Section TX.111.1042 ("TAX 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.111.1042?

A common citation format is "The Texas Constitution § TX.111.1042" (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.111.1042 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.