Texas Statutes
§ 111.108 — RECOVERY OF REFUND OR CREDIT.
Texas § 111.108
JurisdictionTexas
Code TXTax Code
This text of Texas § 111.108 (RECOVERY OF REFUND OR CREDIT.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Tex. Tax Code Code Ann. § 111.108 (2026).
Text
Sec. 111.108. RECOVERY OF REFUND OR CREDIT.
(a)Within four years after the date that a refund is erroneously paid or an amount of credit is erroneously allowed, the comptroller may recover the refund or credit in a jeopardy or deficiency determination.
(b)This section does not extend or toll a period of limitation under this title for filing a timely claim for a refund.
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Related
Strayhorn v. Willow Creek Resources, Inc.
161 S.W.3d 716 (Court of Appeals of Texas, 2005)
OVERHEAD DOOR CORP. OF TEXAS v. Sharp
970 S.W.2d 74 (Court of Appeals of Texas, 1998)
Formosa Plastics Corp. of Texas v. Sharp
979 S.W.2d 410 (Court of Appeals of Texas, 1998)
Formosa Plastics Corporation of Texas v. John Sharp, Comptroller of Public Accounts of the State of Texas and Dan Morales, Attorney General of the State of Texas
(Court of Appeals of Texas, 1998)
Legislative History
Acts 1981, 67th Leg., p. 1508, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1993, 73rd Leg., ch. 587, Sec. 9, eff. Sept. 1, 1993.
Nearby Sections
15
§ 111.001
COMPTROLLER TO COLLECT TAXES.§ 111.0021
APPLICATION TO OTHER TAXES AND FEES.§ 111.0023
§ 111.0023§ 111.003
COMPTROLLER'S INVESTIGATIONS.§ 111.0034
ADVANCED DATABASE SYSTEM FOR AUDITS.§ 111.0036
OUT-OF-STATE AUDITS.§ 111.0043
GENERAL AUDIT AND PREHEARING POWERS.Cite This Page — Counsel Stack
Bluebook (online)
Texas § 111.108, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/TX/111.108.