Refund requests that crude oil taxpayers file are based on one or more of the following reasons or grounds:
All refund requests must be verified before we issue a refund. The most important part of all refund requests submitted to the Comptroller’s office is the postmark and, if applicable, the received and signature date of Form 00-985, Assignment of Rights to Refund (PDF). All types of refund requests must be submitted before the four-year statute of limitations of a report period ends.
A refund request package must include:
To meet the legal requirements that constitute a complete refund claim (Texas Tax Code 111.104(c)), include all of the following:
So that we can record and track the refund requests, taxpayers, consultants and/or service providers should submit, the original refund request letter and additional required documents toTexas Comptroller of Public Accounts
If a taxpayer, consultant and/or service provider submits a refund request to a Comptroller field auditor or audit office, a copy of the entire refund request package indicating the postmark and received dates must also be submitted to the Crude Oil and Natural Gas Tax Section.