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A BILL TO BE ENTITLED
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AN ACT
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relating to a sales tax refund for sales tax overpayments by certain |
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oil or gas severance taxpayers. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter I, Chapter 151, Tax Code, is amended |
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by adding Section 151.4305 to read as follows: |
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Sec. 151.4305. TAX REFUNDS FOR OIL OR GAS SEVERANCE |
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TAXPAYERS. (a) Notwithstanding Section 111.104(b), a person who |
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files a report under Section 201.203, 201.2035, 202.201, or 202.202 |
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and who does not hold a permit under this chapter may obtain a |
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refund for taxes paid under this chapter in error to a person who |
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holds a permit under this chapter by filing a claim for refund with |
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the comptroller within the limitation period specified by |
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Subchapter D, Chapter 111. |
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(b) The comptroller by rule may provide additional |
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procedures for claiming a refund under this section. |
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SECTION 2. The change in law made by this Act does not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil and criminal enforcement of |
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the liability for those taxes. |
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SECTION 3. This Act takes effect September 1, 2021. |