Texas · Through 89th 2nd Called Legislative Session, 2025

Tex. Tax Code § 151.4305: TAX REFUNDS FOR OIL OR GAS SEVERANCE TAXPAYERS.

Where this section sits in the code

TAX CODE
TITLE 2. STATE TAXATION
SUBTITLE E. SALES, EXCISE, AND USE TAXES
CHAPTER 151. LIMITED SALES, EXCISE, AND USE TAX
SUBCHAPTER I. REPORTS, PAYMENTS, AND METHODS OF REPORTING

(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.

Collected 2026-08-27T01:47:41Z. Source file · JSON

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