(a) Except as otherwise expressly provided, a person may request a refund or a credit or the comptroller may make a refund or issue a credit for the overpayment of a tax imposed by this title at any time before the expiration of the period during which the comptroller may assess a deficiency for the tax and not thereafter unless the refund or credit is requested:
(1) under Subchapter B of Chapter 112 and the refund is made or the credit is issued under a court order;
(2) under the provision of § 111.104(c)(3) applicable to a refund claim filed after a jeopardy or deficiency determination becomes final; or
(3) under Chapter 162, except § 162.126(f), 162.128(d), 162.228(f), or 162.230(d).
(b) A person may not refile a refund claim for the same transaction or item, tax type, period, and ground or reason that was previously denied by the comptroller.