Texas Tax Code 151.4305 – Tax Refunds for Oil or Gas Severance Taxpayers
Current as of: 2024 | Check for updates
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(a) Notwithstanding § 111.104(b), a person who files a report under § 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.
Terms Used In Texas Tax Code 151.4305
- Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
- Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005
- Rule: includes regulation. See Texas Government Code 311.005