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Refund-Related Statutes

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

Refund-Related Rules

§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

Automotive Oil Sales Fee Refunds

All taxpayers must provide the following information when requesting a refund of taxes/fees 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;
  • date when the tax was erroneously paid (begin and end date of the period)
  • copy of the invoice(s);
  • taxpayer name and number; and
  • Power of Attorney (01-137) (PDF, 14KB) or other written authorization, if being represented by an authorized agent.

Note: The statute of limitations for refund requests is four years.

Send tax refund requests to:

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

Taxpayers that pay the automotive oil sales fee may elect to request a refund directly from the Comptroller's office. See Rule 3.701 relating to the automotive oil sales fee.

For refund information for the Automotive Oil Sales Fee, call (800) 531-5441, ext. 3-4545.

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