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

§3.228	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

Cigarette and Cigar/Tobacco Taxes Refunds

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

Amended Report - write "Amended" at the top of each page. Report must include the following documents:
- 69-126 - Texas Distributor Report of Interstate Sales of Cigars and/or Tobacco Products.
- 69-111 - Texas Distributor Receiving Record of Cigar and /or Tobacco Products.
- 69-302 - Texas Certificate of Tax Exempt Sales
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) and
Power of Attorney (01-137) or other written authorization, if being represented by an authorized agent.

Cigarette refunds on active taxpayer:

Signed letter on company letterhead 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);
Power of Attorney (01-137.pdf) or other written authorization, if being represented by an authorized agent.

Cigarette refunds on an inactive taxpayer:

Letter on company letterhead requesting refund on unused tax stamps.
Power of Attorney (01-137.pdf) or other written authorization, if being represented by an authorized agent.

Any other tax liabilities owed the State must be paid before a refund transaction can be initiated.

Send tax refund requests to:

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

For refund information for Cigarette, Cigars and Tobacco Products Taxes, please call (800) 531-5441, ext. 3-3731.