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AN ACT
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relating to a refund of an overpayment or erroneous payment of ad |
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valorem taxes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 31.11, Tax Code, is amended by amending |
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Subsection (c) and adding Subsections (c-1) and (h) to read as |
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follows: |
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(c) Except as provided by Subsection (c-1), an [An] |
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application for a refund must be made within three years after the |
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date of the payment or the taxpayer waives the right to the refund. |
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A taxpayer may apply for a refund by filing: |
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(1) an application on a form prescribed by the |
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comptroller by rule; or |
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(2) a written request that includes information |
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sufficient to enable the auditor for the taxing unit and, if |
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applicable, the governing body of the taxing unit to determine |
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whether the taxpayer is entitled to the refund. |
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(c-1) The governing body of the taxing unit may extend the |
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deadline provided by Subsection (c) for a single period not to |
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exceed two years on a showing of good cause by the taxpayer. |
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(h) This section does not apply to an overpayment caused by |
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a change of exemption status or correction of a tax roll. Such an |
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overpayment is covered by Section 26.15 or 42.43, as applicable. |
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SECTION 2. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2007. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I certify that H.B. No. 1210 was passed by the House on March |
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28, 2007, by the following vote: Yeas 145, Nays 0, 2 present, not |
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voting; and that the House concurred in Senate amendments to H.B. |
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No. 1210 on May 16, 2007, by the following vote: Yeas 145, Nays 0, |
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2 present, not voting. |
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______________________________ |
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Chief Clerk of the House |
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I certify that H.B. No. 1210 was passed by the Senate, with |
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amendments, on May 14, 2007, by the following vote: Yeas 31, Nays |
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0. |
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______________________________ |
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Secretary of the Senate |
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APPROVED: __________________ |
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Date |
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__________________ |
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Governor |