| (i) consumer or seller's name, as appropriate; (ii) invoice, receipt, electronic communication or similar document, if applicable; (iii) date of retail transaction; (iv) description of the services purchased or sold; (v) specific reason for the refund, such as applicable statutory authority; (vi) purchase or sale amount subject to refund; and (vii) total amount of fee refund requested. (B) A registered seller must submit the claim within the applicable limitations period as provided by paragraph (7) of this subsection. (C) Supporting documentation required by the comptroller to verify any refund claimed or credit taken must be maintained and made available upon request. (5) Interest. (A) Except as provided by subparagraph (B) of this paragraph, in a comptroller's final decision on a claim for refund, interest accrues at the rate that is set in Tax Code, §111.064, on the amount that is found to be erroneously paid: (i) beginning on the later of 60 days after the date of payment or the due date of the fee report; and (ii) ending on, as determined by the comptroller, either: (I) the date of allowance of credit that results from a final decision that the comptroller has issued, or from an audit; or (II) a date that is not more than 10 days before the date of the refund warrant. (B) Credits taken by a fee payer on the fee payer's report do not accrue interest. (6) Denial of refund. (A) If the comptroller determines that the claim for refund cannot be granted either partially or fully, then the comptroller will notify the claimant of the denial. Claimant may request a refund hearing within 30 days of the denial. (B) A person may not re-file a refund claim for the same transaction or item, fee type, period, and ground or reason that was previously denied by the comptroller. (7) Statute of limitations for refund claims. (A) A claim for refund must be made within four years from the date on which the fee was due and payable. (B) A claim for refund for a fee paid pursuant to a jeopardy deficiency determination must be made by the later of: (i) four years from the date on which the fee was due and payable; or (ii) six months after the date on which the jeopardy deficiency determination for the periods becomes final, and is subject to the restriction imposed by subparagraph (C) of this paragraph. (C) A refund claim filed within six months after the date on which a jeopardy deficiency determination becomes final is within the limitations period for all items included in the jeopardy deficiency determination. A refund claim for all other items is subject to the limitations period in subparagraph (A) of this paragraph. (D) Extension of limitations period. Before the expiration of the statute of limitations, the comptroller and a fee-payer may agree in writing to extend the limitation period in accordance with Tax Code, §111.203. An extension applies only to the periods specifically mentioned in the agreement and no single extension agreement may be for a period that exceeds 24 months from the date of the expiration of the limitations period being extended. Any refund request pertaining to periods for which limitations have been extended must be made prior to the expiration date of the agreement. Following expiration of the agreement, the statute of limitations applies to subsequent refund requests as if no extension had been authorized. (E) A refund proceeding does not toll the statute of limitations, except for the issues contested. (F) Failure to file a claim within the limitations prescribed by this section constitutes a waiver of any demand against the state on account of the overpayment. (G) The informal review of a refund claim by the comptroller is not a hearing or contested case and does not toll the limitation period for any subsequent claim for refund on the same period and type of fee for which the claim was fully or partially denied. (n) Payments under protest. A person subject to collecting this fee may file suit under Tax Code, Chapter 112, Subchapter B. A person who intends to file a protest suit must submit to the comptroller a letter of protest with the payment of the fee that is the subject of the protest. See §3.9(e) of this title. The letter of protest must state fully and in detail every reason that the fee-payer contends that the assessment is unlawful or unauthorized and must accompany the payment. If the payment and letter of protest do not accompany one another, the payment will not be deemed to have been made under protest. For the fee-payer's convenience, the comptroller will advise the fee-payer of the amount of payment under protest that the comptroller has received and the date of the payment. |
