Tex. Tax Code § 111.108
This is the official text of Tex. Tax Code § 111.108, part of Texas’s Tax Code — governs state and local taxation.
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§ 111.108. RECOVERY OF REFUND OR CREDIT.
Official statutory text
(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.
(b) This section does not extend or toll a period of limitation under this title for filing a timely claim for a refund.
(b) This section does not extend or toll a period of limitation under this title for filing a timely claim for a refund.
Status: in_force · Read it on the official government site
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