Sec. 111.108. RECOVERY OF REFUND OR CREDIT. (a) Within four years after the date that a refund is erroneously paid or an amount of credit is erroneously allowed, the comptroller may recover the refund or credit in a jeopardy or deficiency determination.
(b) This section does not extend or toll a period of limitation under this title for filing a timely claim for a refund.
Acts 1981, 67th Leg., p. 1508, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1993, 73rd Leg., ch. 587, Sec. 9, eff. Sept. 1, 1993.
Structure Texas Statutes
Subtitle B - Enforcement and Collection
Chapter 111 - Collection Procedures
Subchapter C. Settlements, Refunds, and Credits
Section 111.102. Settlement on Redetermination
Section 111.103. Settlement of Penalty and Interest Only
Section 111.1042. Tax Refund: Informal Review
Section 111.105. Tax Refund: Hearing
Section 111.106. Tax Refund: Notice of Intent to Bypass Hearing
Section 111.107. When Refund or Credit Is Permitted
Section 111.108. Recovery of Refund or Credit
Section 111.110. Tax Credit for Real Property Contributed to an Institution of Higher Education