Texas Statutes
Subchapter E. Reports and Payments
Section 201.207. Determination of Overpaid Amounts

Sec. 201.207. DETERMINATION OF OVERPAID AMOUNTS. (a) This section applies to the tax paid under this chapter by a person who filed a report under Section 201.203 or 201.2035 and remitted tax in error to this state.
(b) A person to whom this section applies may compute the amount of overpayment using a sampling of marketing cost transactions if the comptroller approves the sampling method.
(c) The person may obtain reimbursement for amounts determined to have been overpaid by taking a credit on one or more reports filed under Section 201.203 or 201.2035 or by filing a claim for refund with the comptroller within the limitation period specified by Section 111.107 and Subchapter D, Chapter 111.
(d) The person must record the method by which the computation of the overpayment is performed and must make available on request by the comptroller the records on which the computation is based.
(e) The comptroller may adopt rules specifying additional procedures that must be followed in connection with claiming a credit under this section.
Added by Acts 2019, 86th Leg., R.S., Ch. 1113 (H.B. 2256), Sec. 1, eff. September 1, 2019.

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