87R3853 CJC-F
 
  By: Paddie H.B. No. 1346
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to a sales tax refund for sales tax overpayments by certain
  oil or gas severance taxpayers.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Subchapter I, Chapter 151, Tax Code, is amended
  by adding Section 151.4305 to read as follows:
         Sec. 151.4305.  TAX REFUNDS FOR OIL OR GAS SEVERANCE
  TAXPAYERS. (a) Notwithstanding Section 111.104(b), a person who
  files a report under Section 201.203, 201.2035, 202.201, or 202.202
  and who does not hold a permit under this chapter may obtain a
  refund for taxes paid under this chapter in error to a person who
  holds a permit under this chapter by filing a claim for refund with
  the comptroller within the limitation period specified by
  Subchapter D, Chapter 111.
         (b)  The comptroller by rule may provide additional
  procedures for claiming a refund under this section.
         SECTION 2.  The change in law made by this Act does not
  affect tax liability accruing before the effective date of this
  Act. That liability continues in effect as if this Act had not been
  enacted, and the former law is continued in effect for the
  collection of taxes due and for civil and criminal enforcement of
  the liability for those taxes.
         SECTION 3.  This Act takes effect September 1, 2021.