- 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
Telecommunications Infrastructure Fund (TIF) 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.
Send tax refund requests to:Texas Comptroller of Public Accounts
111 E. 17th Street
Austin, TX 78774-0100
TIF assessments are imposed on certain service providers and, therefore, can only be refunded by the Comptroller to the service provider that originally reported them to the state. A telecommunications customer who has paid a TIF reimbursement fee in error to a service provider must apply to the service provider for a refund. If the reporting service provider paid TIF on receipts other than those from taxable telecommunications services, it can file an amended report and request a refund within four years of the original due date of the report.
For refund information related to Telecommunications Infrastructure Fund, please call us at (800) 531-5441, ext. 3-4545.