{"data":{"id":"us-tx/tex.-tax-code-151.4305","jurisdiction":"us-tx","citation":"Tex. Tax Code § 151.4305","heading":"TAX REFUNDS FOR OIL OR GAS SEVERANCE TAXPAYERS.","body":"(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.\n(b) The comptroller by rule may provide additional procedures for claiming a refund under this section.\nAdded by Acts 2021, 87th Leg., R.S., Ch. 183 (S.B. 833), Sec. 1, eff. September 1, 2021.","path":["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"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.151.htm#151.4305","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"1475e175f3f567c5ea02ddbeb43180c8ada8a5ce2dd1725abcb31b623b52e28b","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-151.430","next":"us-tx/tex.-tax-code-151.431"},"notice":"GroundRules: Original legal text. Not legal advice."}