{"data":{"id":"us-tx/tex.-tax-code-1.071","jurisdiction":"us-tx","citation":"Tex. Tax Code § 1.071","heading":"DELIVERY OF REFUND.","body":"(a) Except as provided by Subsection (b), a collector or taxing unit required by this title to deliver a refund to a person shall send the refund to the person's mailing address as listed on the appraisal roll.\n(b) If a person to whom a refund is owed files a written request on a form prescribed by the comptroller with a collector or taxing unit before the date the refund is issued requesting that the refund be sent to a particular address, the collector or taxing unit shall send the refund to the address stated on the form.\n(c) The comptroller shall prescribe a form a person may use to make a request under Subsection (b). The comptroller shall include on the form a notice of the penalties prescribed by Section 37.10, Penal Code, for making or filing an application containing a false statement.\n(d) A person who files a request with a collector or taxing unit under Subsection (b) may revoke the request by filing a written revocation with the collector or taxing unit.\nAdded by Acts 2019, 86th Leg., R.S., Ch. 448 (S.B. 1856), Sec. 1, eff. September 1, 2019.\nAmended by:\nActs 2025, 89th Leg., R.S., Ch. 301 (S.B. 402), Sec. 1, eff. September 1, 2025.","path":["TAX CODE","TITLE 1. PROPERTY TAX CODE","SUBTITLE A. GENERAL PROVISIONS","CHAPTER 1. GENERAL PROVISIONS"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.1.htm#1.071","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"9cef7345c7e07ea62c152ea202a3d62053aa1d8389057028a47f7d7fdd076685","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-1.07","next":"us-tx/tex.-tax-code-1.072"},"notice":"GroundRules: Original legal text. Not legal advice."}