Tex. Tax Code Section 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 (Producer’s Report) or 201.2035 (First Purchaser’s Report) 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 (Producer’s Report) or 201.2035 (First Purchaser’s Report) or by filing a claim for refund with the comptroller within the limitation period specified by Section 111.107 (When Refund or Credit Is Permitted) and Subchapter D (Assessment Limitation), Chapter 111 (Collection Procedures).

(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.

Source: Section 201.207 — Determination of Overpaid Amounts, https://statutes.­capitol.­texas.­gov/Docs/TX/htm/TX.­201.­htm#201.­207 (accessed Apr. 13, 2024).

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Accessed:
Apr. 13, 2024

§ 201.207’s source at texas​.gov