Texas § TX.111.105 - TAX REFUND
Full text of Texas The Texas Constitution § TX.111.105 — TAX REFUND, with citation guidance and answers to common questions.
§ TX.111.105. TAX REFUND
TAX REFUND: HEARING. (a) A person claiming a refund under Section 111.104 is entitled to a hearing on the claim if the person requests a hearing on or before the 60th day after the date the comptroller issues a letter denying the claim for refund. The person is entitled to 20 days' notice of the time and place of the hearing. (b) A decision or order of the comptroller following a hearing on a claim for a refund becomes final at the time a decision or order in a contested case is final under Chapter 2001 , Government Code. (c) A tax refund claimant who is dissatisfied with the decision on the claim is entitled to file a motion for rehearing in the time provided by Chapter 2001 , Government Code, for filing a motion for rehearing in a contested case. (d) A motion for rehearing on a tax refund claim must be written and assert each specific ground of error. The amount of the refund sought must be set out in the motion for rehearing. (e) Repealed by Acts 2025, 89th Leg., R.S., Ch. 138 (S.B. 266 ), Sec. 11, eff. May 24, 2025. Acts 1981, 67th Leg., p. 1507, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1987, 70th Leg., ch. 89, Sec. 1, eff. Sept. 1, 1987; Acts 1991, 72nd Leg., ch. 705, Sec. 5, eff. Sept. 1, 1991; Acts 1993, 73rd Leg., ch. 587, Sec. 7, eff. Sept. 1, 1993; Acts 2003, 78th Leg., ch. 1310, Sec. 88, eff. June 20, 2003. Amended by: Acts 2017, 85th Leg., R.S., Ch. 730 (S.B. 1095 ), Sec. 2, eff. September 1, 2017. Acts 2025, 89th Leg., R.S., Ch. 138 (S.B. 266 ), Sec. 11, eff. May 24, 2025.
Frequently Asked Questions About Texas § TX.111.105
What does The Texas Constitution § TX.111.105 cover?
Section TX.111.105 ("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.111.105?
A common citation format is "The Texas Constitution § TX.111.105" (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.111.105 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.