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Texas Tax Code - TAX § 151.4305. Tax Refunds for Oil or Gas Severance Taxpayers

Current as of January 01, 2024 | Updated by Findlaw Staff

(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.

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Cite this article: FindLaw.com - Texas Tax Code - TAX § 151.4305. Tax Refunds for Oil or Gas Severance Taxpayers - last updated January 01, 2024 | https://codes.findlaw.com/tx/tax-code/tax-sect-151-4305/

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