Texas Statutes
§ 151.4305 — TAX REFUNDS FOR OIL OR GAS SEVERANCE TAXPAYERS.
Texas § 151.4305
JurisdictionTexas
Code TXTax Code
This text of Texas § 151.4305 (TAX REFUNDS FOR OIL OR GAS SEVERANCE TAXPAYERS.) 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. § 151.4305 (2026).
Text
Sec. 151.4305. TAX REFUNDS FOR OIL OR GAS SEVERANCE TAXPAYERS.
(a)Notwithstanding Section 111.104 (b), a person who files a report under Section 201.203 , 201.2035 , 202.201 , or 202.202 and who does not hold a permit under this chapter may obtain a refund for taxes paid under this chapter in error to a person who holds a permit under this chapter by filing a claim for refund with the comptroller within the limitation period specified by Subchapter D , Chapter 111 .
(b)The comptroller by rule may provide additional procedures for claiming a refund under this section.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
Added by Acts 2021, 87th Leg., R.S., Ch. 183 (S.B. 833 ), Sec. 1, eff. September 1, 2021.
Nearby Sections
15
§ 151.001
SHORT TITLE.§ 151.002
APPLICABILITY OF DEFINITIONS, ETC.§ 151.0028
"AMUSEMENT SERVICES".§ 151.003
"BUSINESS".§ 151.0031
"COMPUTER PROGRAM".§ 151.0033
"CABLE TELEVISION SERVICE".§ 151.0034
"CREDIT REPORTING SERVICE".§ 151.0035
"DATA PROCESSING SERVICE".§ 151.0036
"DEBT COLLECTION SERVICE".§ 151.0038
"INFORMATION SERVICE".§ 151.0039
"INSURANCE SERVICE".§ 151.00393
INTERNET.§ 151.00394
INTERNET ACCESS SERVICE.§ 151.004
"IN THIS STATE".§ 151.0045
"PERSONAL SERVICES".Cite This Page — Counsel Stack
Bluebook (online)
Texas § 151.4305, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/TX/151.4305.