Texas § TX.151.4305 - TAX REFUNDS FOR OIL OR GAS SEVERANCE TAXPAYERS

Full text of Texas The Texas Constitution § TX.151.4305 — TAX REFUNDS FOR OIL OR GAS SEVERANCE TAXPAYERS, with citation guidance and answers to common questions.

§ TX.151.4305. TAX REFUNDS FOR OIL OR GAS SEVERANCE TAXPAYERS

TAX REFUNDS FOR OIL OR GAS SEVERANCE TAXPAYERS. (a) Notwithstanding Section 111.104 (b), a person who files a report under Section 201.203 , 201.2035 , 202.201 , or 202.202 and who does not hold a permit under this chapter may obtain a refund for taxes paid under this chapter in error to a person who holds a permit under this chapter by filing a claim for refund with the comptroller within the limitation period specified by Subchapter D , Chapter 111 . (b) The comptroller by rule may provide additional procedures for claiming a refund under this section. Added by Acts 2021, 87th Leg., R.S., Ch. 183 (S.B. 833 ), Sec. 1, eff. September 1, 2021.

Source: official Texas text · Last verified 2026-08-27

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Frequently Asked Questions About Texas § TX.151.4305

What does The Texas Constitution § TX.151.4305 cover?

Section TX.151.4305 ("TAX REFUNDS FOR OIL OR GAS SEVERANCE TAXPAYERS") 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.151.4305?

A common citation format is "The Texas Constitution § TX.151.4305" (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.151.4305 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.

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