| (2) If refund claims or credits are pending with the
comptroller and a person makes additional claims for refund, the date
of each claim controls whether interest is due and the amount applicable
to each separate claim.
(e) Denial of refund claim.
(1) The comptroller will notify the claimant if the
comptroller determines that a refund claim cannot be granted in part
or in full and will also notify the claimant which requirements of
subsection (a)(4) of this section were not met. The claimant may then
request a refund hearing within 30 days of the denial.
(2) A person may not refile a refund claim for the
same transaction or item, tax type, period, and ground or reason that
was previously denied by the comptroller.
(3) After receiving a timely request for a refund hearing,
the comptroller may issue a written demand notice requesting that
all documentation to enable the comptroller to verify the claim be
produced within 180 days from the date of the demand notice. A person
may not introduce into evidence at the hearing any documents that
were not timely produced as requested by the demand notice. This limitation
does not apply to a judicial proceeding filed in accordance with Tax
Code, Chapter 112. The ability of the comptroller to demand documentation
once a claim for a refund hearing is requested does not eliminate
the requirement that persons provide documentation under subsection
(a)(4)(E) of this section when the refund is first claimed.
(f) Payments under protest. A person who intends to
file suit under Tax Code, Chapter 112, Subchapter B, must submit to
the comptroller a letter of protest with the payment of the tax that
is the subject of the protest. For information about payments under
protest and electronic funds transfer payments, see §3.9(h) of
this title (relating to Electronic Filing of Returns and Reports;
Electronic Transfer of Certain Payments by Certain Taxpayers). The
letter of protest must state fully and in detail every reason that
the taxpayer 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. The comptroller will advise the taxpayer
of the amount of payment under protest that the comptroller has received
and the date of the payment.
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