{"data":{"id":"us-tx/tex.-tax-code-1.072","jurisdiction":"us-tx","citation":"Tex. Tax Code § 1.072","heading":"APPLICATION FOR TAX REFUND.","body":"A person may but is not required to apply for a refund of taxes due to the person under this title if the amount of the refund is at least $20.\nAdded by Acts 2025, 89th Leg., R.S., Ch. 993 (S.B. 850), 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#1.072","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"8f75c9df7c78d145955013bd48f73e950e9363add90ee80861ed52f4b5090f04","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-1.071","next":"us-tx/tex.-tax-code-1.08"},"notice":"GroundRules: Original legal text. Not legal advice."}