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Current as of January 01, 2024 | Updated by FindLaw Staff
(a) This section applies to the tax paid under this chapter by a person who filed a report under Section 201.203 or 201.2035 and remitted tax in error to this state.
(b) A person to whom this section applies may compute the amount of overpayment using a sampling of marketing cost transactions if the comptroller approves the sampling method.
(c) The person may obtain reimbursement for amounts determined to have been overpaid by taking a credit on one or more reports filed under Section 201.203 or 201.2035 or by filing a claim for refund with the comptroller within the limitation period specified by Section 111.107 and Subchapter D, Chapter 111.
(d) The person must record the method by which the computation of the overpayment is performed and must make available on request by the comptroller the records on which the computation is based.
(e) The comptroller may adopt rules specifying additional procedures that must be followed in connection with claiming a credit under this section.
Cite this article: FindLaw.com - Texas Tax Code - TAX § 201.207. Determination of Overpaid Amounts - last updated January 01, 2024 | https://codes.findlaw.com/tx/tax-code/tax-sect-201-207/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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