Sec. 151.4305.  TAX REFUNDS FOR OIL OR GAS SEVERANCE TAXPAYERS.  (a)  Notwithstanding Section 111.104(b), a person who files a report under Section 201.203, 201.2035, 202.201, or 202.202 and who does not hold a permit under this chapter may obtain a refund for taxes paid under this chapter in error to a person who holds a permit under this chapter by filing a claim for refund with the comptroller within the limitation period specified by Subchapter D, Chapter 111.
(b)  The comptroller by rule may provide additional procedures for claiming a refund under this section.
Added by Acts 2021, 87th Leg., R.S., Ch. 183 (S.B. 833), Sec. 1, eff. September 1, 2021.