To ensure crude oil and natural gas taxpayers can access qualified credits as quickly as possible, the Comptroller's office will refund credits generated after Jan. 1, 2014, upon verification.
For qualified credits existing before Jan. 1, 2014, taxpayers can:
Credits not created by an amended report become out-of-statute and unavailable to a taxpayer if these credits are not sought through a written request. Written refund requests, credit transfers and amendments postmarked within four years of a report period's due date toll (begin) the four-year statute of limitations until the Comptroller's office completes a review of the request and issues a decision.
Taxpayers have 20 days from the date a credit is disallowed to challenge the Comptroller's decision by filing a hearing request.
The Comptroller's office will transfer existing credits to satisfy outstanding liabilities before issuing a refund.
In 2015, the Texas Legislature passed House Bill 855, which requires state agencies to publish a list of the three most commonly used Web browsers on their websites. The Texas Comptroller’s most commonly used Web browsers are Google Chrome, Microsoft Internet Explorer and Apple Safari.