Tex. Tax Code § 151.4305

This is the official text of Tex. Tax Code § 151.4305, part of Texas’s Tax Code — governs state and local taxation.

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§ 151.4305. TAX REFUNDS FOR OIL OR GAS SEVERANCE TAXPAYERS.

Official statutory text

(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.

(b) The comptroller by rule may provide additional procedures for claiming a refund under this section.

Status: in_force · Read it on the official government site

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