Tex.
Gov't Code Section 403.211
Credit or Refund
(a)
If a suit under this subchapter results in a final determination that all or part of the money paid under protest was unlawfully demanded by the public official and belongs to the payer, the comptroller, as soon as practicable on or after September 1 of the first year of the first state biennium that begins after the date of the final determination of the suit, shall credit the proper amount, with the interest credited on that amount, against any other amount finally determined to be due to the state from the payer according to information in the custody of the comptroller and shall refund the remainder to the payer by the issuance of a refund warrant.(b)
A refund warrant shall be written and signed by the comptroller.(c)
The comptroller shall draw a refund warrant against the General Revenue Fund or other funds from which refund appropriations may be made, as the comptroller determines appropriate.(d)
The comptroller shall deliver each refund warrant issued to the person entitled to receive it.
Source:
Section 403.211 — Credit or Refund, https://statutes.capitol.texas.gov/Docs/GV/htm/GV.403.htm#403.211
(accessed Jun. 5, 2024).