Texas § TX.111.2051 - ASSESSMENT WHEN REFUND CLAIMED
Full text of Texas The Texas Constitution § TX.111.2051 — ASSESSMENT WHEN REFUND CLAIMED, with citation guidance and answers to common questions.
§ TX.111.2051. ASSESSMENT WHEN REFUND CLAIMED
ASSESSMENT WHEN REFUND CLAIMED. (a) Notwithstanding the expiration of any period of limitation provided under this title, the comptroller may assess a tax imposed by this title if a taxpayer files a timely claim for refund with the comptroller. (b) An assessment authorized by this section is limited to the tax payment period and type of tax for which the refund is sought and must be made before the later of: (1) four years after the date the refund claim is filed with the comptroller; or (2) the expiration of the applicable limitation period for making assessments as otherwise provided by this title. (c) This section extends only the time in which the comptroller may assess the tax and does not extend or toll a period of limitation under this title for filing a timely claim for refund. Added by Acts 1993, 73rd Leg., ch. 587, Sec. 11, eff. Sept. 1, 1993.
Frequently Asked Questions About Texas § TX.111.2051
What does The Texas Constitution § TX.111.2051 cover?
Section TX.111.2051 ("ASSESSMENT WHEN REFUND CLAIMED") 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.111.2051?
A common citation format is "The Texas Constitution § TX.111.2051" (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.111.2051 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.