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Texas Statutes (Last Updated: January 4, 2014) |
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TAX CODE |
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Title 2. STATE TAXATION |
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Subtitle B. ENFORCEMENT AND COLLECTION |
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Chapter 111. COLLECTION PROCEDURES |
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Subchapter C. SETTLEMENTS, REFUNDS, AND CREDITS |
Sec. 111.1042. TAX REFUND: INFORMAL REVIEW
Latest version.
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(a) The comptroller may informally review a claim for refund filed in accordance with this title and may grant or deny it, in whole or in part.
(b) An informal review under this section is not a hearing or contested case under Chapter 2001, Government Code.
(c) This section does not impair the right to a hearing on a claim for refund provided in Section 111.105.
(d) If the right to a hearing is not exercised on a full or partial denial of a claim for refund, the period during which the comptroller informally reviewed the claim for refund does not toll the limitation period for any subsequent claim for refund on the same period and type of tax for which the claim for refund was fully or partially denied.
Added by Acts 1993, 73rd Leg., ch. 587, Sec. 6, eff. Sept. 1, 1993. Amended by Acts 1995, 74th Leg., ch. 76, Sec. 5.95(49), eff. Sept. 1, 1995; Acts 2003, 78th Leg., ch. 1310, Sec. 87, eff. June 20, 2003.