Texas Tax Code
§ 1.071 — DELIVERY OF REFUND
TX § 1.071Title 1. PROPERTY TAX CODE · Part A. GENERAL PROVISIONS · Ch. 1. GENERAL PROVISIONS
Statute text
View on source(a)Except as provided by Subsection (b), a collector or taxing unit required by this title to deliver a refund to a person shall send the refund to the person's mailing address as listed on the appraisal roll.
(b)If a person to whom a refund is owed files a written request on a form prescribed by the comptroller with a collector or taxing unit before the date the refund is issued requesting that the refund be sent to a particular address, the collector or taxing unit shall send the refund to the address stated on the form.
(c)The comptroller shall prescribe a form a person may use to make a request under Subsection (b). The comptroller shall include on the form a notice of the penalties prescribed by Section 37.10, Penal Code, for making or filing an application containing a false statement.
(d)A person who files a request with a collector or taxing unit under Subsection (b) may revoke the request by filing a written revocation with the collector or taxing unit. Added by Acts 2019, 86th Leg., R.S., Ch. 448 (S.B. 1856), Sec. 1, eff. September 1, 2019. Amended by:
Legislative history
Acts 2025, 89th Leg., R.S., Ch. 301 (S.B. 402), Sec. 1, eff. September 1, 2025.