- 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
Petroleum Products Delivery Fee (PPDF) 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);
- taxpayer name and number; and
- Power of Attorney (01-137) 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
Exempt purchasers that pay the petroleum product deliver fee may elect to request a refund directly from the Comptroller's office. See Rule 3.151 relating to the imposition and collection of the petroleum product delivery fee. Exempt purchasers include electrical generating plants, common carrier railroads for its exclusive use or petroleum products exported from the state prior to being placed into intermediate storage tanks.
For refund information for the Petroleum Product Delivery Fee, call (800) 531-5441, ext. 3-4545.