By: Taylor | H.B. No. 2487 |
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relating to the rate of interest on certain tax refunds. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 111.064 (c), Tax Code, is amended to read | ||
as follows: | ||
(c) For a refund claimed before September 1, 2005 or after | ||
August 31, 2013, and granted for a report period due on or after | ||
January 1, 2000, the rate of interest is the rate set in Section | ||
111.060. | ||
SECTION 2. This Act takes effect September 1, 2013. |