{"data":{"id":"us-tx/tex.-tax-code-111.108","jurisdiction":"us-tx","citation":"Tex. Tax Code § 111.108","heading":"RECOVERY OF REFUND OR CREDIT.","body":"(a) Within four years after the date that a refund is erroneously paid or an amount of credit is erroneously allowed, the comptroller may recover the refund or credit in a jeopardy or deficiency determination.\n(b) This section does not extend or toll a period of limitation under this title for filing a timely claim for a refund.\nActs 1981, 67th Leg., p. 1508, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1993, 73rd Leg., ch. 587, Sec. 9, eff. Sept. 1, 1993.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE B. ENFORCEMENT AND COLLECTION","CHAPTER 111. COLLECTION PROCEDURES","SUBCHAPTER C. SETTLEMENTS, REFUNDS, AND CREDITS"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.111.htm#111.108","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"f917b29c9e9c03eae5a064f75d88fe3ee83eab3feb45ae2ca5f930b18536c1ae","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-111.107","next":"us-tx/tex.-tax-code-111.109"},"notice":"GroundRules: Original legal text. Not legal advice."}