Before filing for a refund, determine which of the following applies to you.
If you do not hold a Texas Off-Road, Heavy-Duty Diesel Equipment Surcharge permit and you are the purchaser, you must first ask the seller for a refund of any tax paid in error. The seller can either grant the refund or provide you with Form 00-985, Assignment of Right to Refund (PDF), which allows you to file a refund claim directly with the Comptroller.
You also need to ensure the refund you are requesting is within the statute of limitations (the amount of time a person has to request a refund).
Note: If the Comptroller is currently auditing you for the Off-Road, Heavy-Duty Diesel Equipment Surcharge 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:
Generally, a person or business has four years from the date on which the tax was due and payable to make a refund claim. However, the statute of limitations (the amount of time a person has to request a refund) may 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, 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 will not be tolled (does not end) 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.