Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 403.077 - Improper Collections(a) The comptroller may refund the amount of money collected or received by a state agency through mistake of fact or law and deposited in the state treasury, including money not due the state and money collected or received in excess of the amount required to be collected or received. The agency must make written request to the comptroller for the refund, showing the reason for and amount of the refund. At any time the comptroller may require further written evidence for the refund and may withhold payment until the comptroller is satisfied that the refund is justified.(b) A warrant for the payment of the refund must be signed by the comptroller and shall be drawn against the fund or account into which the money was deposited. The refund shall be made from funds appropriated for that purpose.(c) This section does not affect Subchapter C, Chapter 111, Tax Code, or any statute requiring payment of unrefundable fees.(d) Unless another law provides a period within which a particular refund claim must be made, a refund claim may not be made under this section after four years from the latest date on which the amount collected or received by the state was due, if the amount was required to be paid on or before a particular date. If the amount was not required to be paid on or before a particular date, a refund claim may not be made after four years from the date the amount was collected or received. A person who fails to make a refund claim within the period provided by law waives any right to a refund of the amount paid.(e) This section does not apply to a refund of a tax.Tex. Gov't. Code § 403.077
Amended By Acts 1997, 75th Leg., ch. 1423, Sec. 7.15, eff. 9/1/1997.Amended by Acts 1989, 71st Leg., ch. 232, Sec. 22, eff. 9/1/1989 Acts 1987, 70th Leg., ch. 147, Sec. 1, eff. 9/1/1987.