Sec. 156.154. REFUND. (a) A governmental entity that is entitled under Section 156.103 to a refund of taxes paid under this chapter must file a refund claim with the comptroller.
(b) The claim must be filed on a form provided by the comptroller and contain the information required by the comptroller.
(c) A claim for a refund may be filed only for each fiscal year quarter for all reimbursements accrued during that quarter.
Added by Acts 1995, 74th Leg., ch. 454, Sec. 3, eff. Sept. 1, 1995. Amended by Acts 2001, 77th Leg., ch. 1158, Sec. 91, eff. Sept. 1, 2001.