Texas § TX.151.430 - DETERMINATION OF OVERPAID AMOUNTS
Full text of Texas The Texas Constitution § TX.151.430 — DETERMINATION OF OVERPAID AMOUNTS, with citation guidance and answers to common questions.
§ TX.151.430. DETERMINATION OF OVERPAID AMOUNTS
DETERMINATION OF OVERPAID AMOUNTS. (a) This section applies to the tax on purchases paid by a person holding a permit under this chapter who has purchased taxable items for use in this state and has remitted tax on those items in error to this state or has paid tax on those items in error to a retailer holding a permit under this chapter. (b) A person to whom this section applies may compute the amount of overpayment by use of a projection based on a sampling of transactions. The sampling method used must comply with generally accepted sampling methods as approved by the comptroller. (c) The person may obtain reimbursement for amounts determined to have been overpaid by taking a credit on one or more sales tax returns or by filing a claim for refund with the comptroller within the limitation period specified by Subchapter D , Chapter 111 . (d) The person must record the method by which the projection and computation were performed and must make available on request by the comptroller the records on which the projection and computation were based. (e) The comptroller may adopt rules specifying additional procedures that must be followed in connection with claiming a credit under this section. Added by Acts 1999, 76th Leg., ch. 457, Sec. 3, eff. Oct. 1, 1999.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § TX.151.430
What does The Texas Constitution § TX.151.430 cover?
Section TX.151.430 ("DETERMINATION OF OVERPAID AMOUNTS") 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.151.430?
A common citation format is "The Texas Constitution § TX.151.430" (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.151.430 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.