Before filing for a refund, determine which of the following applies to you.
You also need to ensure the refund you are requesting is within the statute of limitations.
Note: If the Comptroller's office is currently auditing you for hotel tax that was overpaid, ask the auditor about including any refund in the audit. This may decrease the penalty and interest assessed in the audit and increase your refund.
To request a refund from the Comptroller’s office, you must:
You may also need to provide the following documentation:
The statute of limitations is the amount of time a person has to request a refund and is generally within four years from the date the tax was due and payable.
A state agency can apply for a refund of state hotel tax no later than two years after the end of the fiscal year in which the travel occurred.
The amount of time a person has to request a refund can be extended if:
The statute of limitations keeps running unless a tolling event occurs. The statute of limitations is tolled (the clock stops running) when all refund claim requirements are met.
To file your claim electronically, email your request to firstname.lastname@example.org or mail it to:Texas Comptroller of Public Accounts
If you have questions about filing a refund claim or about a claim you have already submitted, call the Comptroller’s office at 800-531-5441, ext. 34545.
The Comptroller’s office uses supporting documentation to verify refund claims and can request additional information for each transaction during the verification process. The items can include, but are not limited to:
If the Comptroller’s office requests that you submit invoices and you have more than 10, please provide these in a schedule format. Use the sample schedule (PDF) as a guide.
There are three possible outcomes to a refund claim: approved, incomplete or denied/partially denied.
After the Comptroller’s office has approved a refund claim, we will mail a refund check to the person or entity entitled to the refund. Factors such as the timely filing discount, penalties, credit interest or an existing liability can affect the refund amount.
We will send a refund check unless the claimant is set up to receive refunds by direct deposit. If you have not already been set up for direct deposit, contact the Revenue Accounting Division at 512-463-4561 to obtain Form 74-221, Tax Refund Direct Deposit Authorization to initiate the process to receive payments electronically.
The statute of limitations does not stop until a refund claim includes all of the required elements. The Comptroller’s office will notify the claimant of the additional information needed.
The Comptroller’s office will notify the claimant if the refund cannot be granted in full or in part and will identify the reason(s) for the denial. The claimant can contest the denial by requesting a refund hearing within 60 days of the denial.
If a refund hearing is requested timely, the Comptroller’s office can issue a written demand notice for all documentation needed to verify the claim. This documentation must be submitted within 180 days of the date of the demand notice. Documents not timely submitted as requested by the demand notice cannot be introduced as evidence in a refund hearing.