Tex. Tax Code § 201.207
DETERMINATION OF OVERPAID AMOUNTS
Texas · Texas Tax Code · Status: effective
Cite this
- Citation
- Tex. Tax Code § 201.207, DETERMINATION OF OVERPAID AMOUNTS, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/575776
- Permanent ID
ys:prov:575776@1- SHA-256
d7c9dd1cabb08738b2b06a59e9e6c3f94234cdfc4c54361cc4ebdb2a7b7aa72d
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
(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.