Texas § TX.111.107 - WHEN REFUND OR CREDIT IS PERMITTED
Full text of Texas The Texas Constitution § TX.111.107 — WHEN REFUND OR CREDIT IS PERMITTED, with citation guidance and answers to common questions.
§ TX.111.107. WHEN REFUND OR CREDIT IS PERMITTED
WHEN REFUND OR CREDIT IS PERMITTED. (a) Except as otherwise expressly provided, a person may request a refund or a credit or the comptroller may make a refund or issue a credit for the overpayment of a tax imposed by this title at any time before the expiration of the period during which the comptroller may assess a deficiency for the tax and not thereafter unless the refund or credit is requested: (1) under Subchapter B of Chapter 112 and the refund is made or the credit is issued under a court order; (2) under the provision of Section 111.104 (c)(3) applicable to a refund claim filed after a jeopardy or deficiency determination becomes final; or (3) under Chapter 162 , except Section 162.126 (f), 162.128 (d), 162.228 (f), or 162.230 (d). (b) A person may not refile a refund claim for the same transaction or item, tax type, period, and ground or reason that was previously denied by the comptroller. Acts 1981, 67th Leg., p. 1508, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 232, Sec. 2, eff. Sept. 1, 1989; Acts 1993, 73rd Leg., ch. 587, Sec. 8, eff. Sept. 1, 1993; Acts 1997, 75th Leg., ch. 1040, Sec. 7, eff. Oct. 1, 1997; Acts 1999, 76th Leg., ch. 1467, Sec. 2.14, eff. Oct. 1, 1999; Acts 2003, 78th Leg., ch. 1310, Sec. 89, eff. June 20, 2003. Amended by: Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495 ), Sec. 5, eff. September 1, 2009.
Frequently Asked Questions About Texas § TX.111.107
What does The Texas Constitution § TX.111.107 cover?
Section TX.111.107 ("WHEN REFUND OR CREDIT IS PERMITTED") 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.111.107?
A common citation format is "The Texas Constitution § TX.111.107" (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.111.107 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.