Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 111.1042 - Tax Refund: Informal Review(a) The comptroller may informally review a claim for refund filed in accordance with this title and may grant or deny it, in whole or in part.(b) An informal review under this section is not a hearing or contested case under Chapter 2001, Government Code.(c) This section does not impair the right to a hearing on a claim for refund provided in Section 111.105.(d) If the right to a hearing is not exercised on a full or partial denial of a claim for refund, the period during which the comptroller informally reviewed the claim for refund does not toll the limitation period for any subsequent claim for refund on the same period and type of tax for which the claim for refund was fully or partially denied. Acts 2003, 78th Leg., ch. 1310, Sec. 87, eff. June 20, 2003 Amended by Acts 1995, 74th Leg., ch. 76, Sec. 5.95(49), eff. Sept. 1, 1995Added by Acts 1993, 73rd Leg., ch. 587, Sec. 6, eff. Sept. 1, 1993.