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Refund-Related Statutes

111.104 Refunds

Refund-Related Rules

§3.809 Due Dates, Penalty and Interest, and Overpayments

If You Overpay Your Insurance Tax:

If total prepayments exceed the net premium tax due as reported on an original annual tax return, the overpayment will automatically be refunded to the taxpayer unless the taxpayer notifies the Comptroller's office in writing to apply the overpayment to another period.

Taxpayers must provide the following information when filing an amended report that results in a refund of taxes:

  • taxpayer name and number;
  • the amount of refund requested;
  • year in which the tax was paid;
  • signed letter stating in detail the reason for the refund claim;
  • for unauthorized and independently procured refund requests, a copy of the declarations page indicating the return premiums; and
  • a Power of Attorney (01-137) or other written authorization if the taxpayer is represented by an authorized agent.

When submitting an original report that results in a refund, the above documentation is not required. For refund information about Insurance Tax, call us at (800) 531-5441, ext. 6-5913.

Send tax refund requests to:

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