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

§3.163	Refund of Hotel Occupancy Tax
§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

Refund-Related Forms

12-104	Texas Claim for Refund of State Hotel Occupancy Tax

Hotel Occupancy 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;
date when the tax was erroneously paid (begin and end date of the period);
copy of the invoice(s) or guest folio(s);
taxpayer name and number; and
Power of Attorney (01-137) or other written authorization, if being represented by an authorized agent.

Send tax refund requests to:

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

If you are not registered for hotel tax:

Non-registered taxpayers must also include their Social Security number or Federal Employer Identification (FEI) number, as well as a completed "Assignment of Right to Refund" (form 00-985) signed by the hotel. An assignment form must be provided for each hotel to which tax was paid in error.

If you are registered for hotel tax:

Taxes erroneously collected are to be refunded by the hotel. The hotel, after refunding the tax to the guest, may request a refund by amending the return in which hotel tax was paid or by adjusting taxable room receipts on a current hotel tax report to receive credit for taxes paid the state. A brief explanation should be included with the report.

For refund information for Hotel Tax, please call 1-800-531-5441, ext. 3-4545. The direct number in Austin is 512-463-4545.