111.104	Refunds
111.1042	Tax Refund: Informal Review
111.105	Tax Refund: Hearing
111.107	When Refund or Credit is Permitted
111.108	Recovery of Refund or Credit
111.109	Tax Refund for Wages Paid to Employee Receiving Aid to Families with Dependent Children

§3.611	Refund on Licenses, Registration Certificates, or Occupation Tax Permits
§3.228	Payment of Tax, Penalty and Interest, Refunds (Date of Death on or after September 1, 1983)
§3.75	Refunds, Payments Under Protest, Payment Instruments and Dishonored Payments
§3.339	Statute of Limitations
§3.302	Accounting Methods, Bad Debt Deductions, Repossessions, Interest on Sales Tax, and Trade-Ins
§3.282	Auditing Taxpayer Records

Coin-Operated Amusement Machines Tax Refunds

All taxpayers must provide the following information when requesting a refund of taxes paid in error directly from the Comptroller's office:

signed letter stating fully and in detail the reason for the refund claim;
the amount of refund requested;
taxpayer name and number; and
Power of Attorney (01-137) or other written authorization, if being represented by an authorized agent.
Requests must meet the refund requirements found in Rule 3.611, regarding refund on licenses, registration certificate and occupation tax permits.

Send tax refund requests to:

Texas Comptroller of Public Accounts
111 E. 17th Street
Austin, TX 78774-0100

For refund information for Coin-Operated Amusement Machines Tax, please call (800) 531-5441, ext. 3-3731.