| (a) All offices collecting taxes for purposes of ad valorem
taxation shall prepare and make available forms for use by taxpayers in applying
for a tax refund for an overpayment or erroneous payment of taxes, as provided
in Texas Property Tax Code, §31.11.
(b) The tax refund form shall make provision for the following
items of information to be filed by the taxpayer who believes that an overpayment
or erroneous payment of taxes has been made:
(1) the name and address of the property owner and/or agent;
(2) the description of the property and its location;
(3) the account number of the property on the tax roll
and/or tax receipt of the property;
(4) the name of the taxing unit(s) from which the refund
is requested;
(5) the year for which the refund is requested;
(6) the date of the payment of taxes;
(7) the amount of taxes paid by the taxpayer;
(8) the amount of refund requested by the taxpayer;
(9) the reason that the taxpayer believes that the payment
was an overpayment or erroneous payment and support documentation;
(10) the signature of the applicant;
(11) the date of the application for tax refund.
(c) The office collecting taxes for purposes of ad valorem
taxation shall provide the following items of information on the tax refund
form:
(1) the name and address of the collecting office and the name
of the taxing unit(s) for which that office collects;
(2) an indication of the approval or disapproval of the
application by a taxpayer for a tax refund;
(3) the signature of the authorized officer charged with
the authority to approve or disapprove tax refunds and the date of the approval
or disapproval;
(4) the signature of the tax assessor collector of the
taxing unit, if the signature is required by the Tax Code, §31.11, and
the date of the approval or disapproval.
(d) The application form for tax refund shall contain the following
affirmation above the signature of the applicant: "I hereby apply for the
refund of the above described taxes and certify that the information I have
given on this form is true and correct."
(e) The tax refund application shall also contain the following
statement: "If you make a false statement on this application, you could be
found guilty of a Class A misdemeanor or a state jail felony under the Texas
Penal Code, §37.10."
(f) Collecting offices failing to prepare a tax refund form
as required in subsection (a) of this section may be judged to be in compliance
upon a showing to the comptroller that a tax refund form substantially equivalent
to that required in subsection (a) of this section has been prepared.
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| Source Note: The provisions of this §9.3039 adopted to be effective March 24, 1982, 7 TexReg 1057; transferred effective November 26, 1991, as published in the Texas Register September 18, 1992, 17 TexReg 6481; amended to be effective February 24, 2000, 25 TexReg 1393 |
