Texas Statutes
Chapter 31 - Collections
Section 31.12. Payment of Tax Refunds; Interest

Sec. 31.12. PAYMENT OF TAX REFUNDS; INTEREST. (a) If a refund of a tax provided by Section 11.431(b), 26.07(g), 26.075(k), 26.15(f), 31.11, 31.111, or 31.112 is paid on or before the 60th day after the date the liability for the refund arises, no interest is due on the amount refunded. If not paid on or before that 60th day, the amount of the tax to be refunded accrues interest at a rate of one percent for each month or part of a month that the refund is unpaid, beginning with the date on which the liability for the refund arises.
(b) For purposes of this section, liability for a refund arises:
(1) if the refund is required by Section 11.431(b), on the date the chief appraiser notifies the collector for the taxing unit of the approval of the late homestead exemption;
(2) if the refund is required by Section 26.07(g) or 26.075(k), on the date the results of the election to approve or reduce the tax rate, as applicable, are certified;
(3) if the refund is required by Section 26.15(f):
(A) for a correction to the tax roll made under Section 26.15(b), on the date the change in the tax roll is certified to the assessor for the taxing unit under Section 25.25; or
(B) for a correction to the tax roll made under Section 26.15(c), on the date the change in the tax roll is ordered by the governing body of the taxing unit;
(4) if the refund is required by Section 31.11, on the date the auditor for the taxing unit determines that the payment was erroneous or excessive or, if the amount of the refund exceeds the applicable amount specified by Section 31.11(a), on the date the governing body of the taxing unit approves the refund;
(5) if the refund is required by Section 31.111, on the date the collector for the taxing unit determines that the payment was erroneous; or
(6) if the refund is required by Section 31.112, on the date required by Section 31.112(d) or (e), as applicable.
(c) This section does not apply to a refund in an amount less than $5.
Added by Acts 1987, 70th Leg., ch. 112, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1989, 71st Leg., ch. 796, Sec. 30, eff. June 15, 1989; Acts 1999, 76th Leg., ch. 915, Sec. 2, eff. Sept. 1, 1999; Acts 2001, 77th Leg., ch. 673, Sec. 3, eff. Jan. 1, 2002; Acts 2001, 77th Leg., ch. 1430, Sec. 10, eff. Sept. 1, 2001.
Amended by:
Acts 2017, 85th Leg., R.S., Ch. 768 (S.B. 2242), Sec. 4, eff. June 12, 2017.
Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 58, eff. January 1, 2020.