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.
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.