Tex. Tax Code § 156.154

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.

Section 156.154 - Refund

(a) A governmental entity that is entitled under Section 156.103 to a refund of taxes paid under this chapter must file a refund claim with the comptroller.

(b) The claim must be filed on a form provided by the comptroller and contain the information required by the comptroller.

(c) A claim for a refund may be filed only for each fiscal year quarter for all reimbursements accrued during that quarter.

Tex. Tax Code § 156.154

Amended by Acts 2001, 77th Leg., ch. 1158, Sec. 91, eff. Sept. 1, 2001

Added by Acts 1995, 74th Leg., ch. 454, Sec. 3, eff. Sept. 1, 1995.