To ensure crude oil and natural gas taxpayers can access qualified credits as quickly as possible, the Comptroller's office will refund credits generated, upon verification.
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 within the four year statute. Written refund requests, credit transfers and amendments postmarked within four years of a report period's due date comply with the four-year statute of limitations and will be reviewed by Comptroller staff.
Taxpayers have 60 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.