Texas Tax Code

§ 31.12 — PAYMENT OF CERTAIN TAX REFUNDS; INTEREST

TX § 31.12Title 1. PROPERTY TAX CODE · Part E. COLLECTIONS AND DELINQUENCY · Ch. 31. COLLECTIONS

Statute text

(a)A refund of a tax provided by Section 11.35(j), 11.431(b), 11.436(b), 11.438(c), 11.439(b), 23.1243(d), 23.48(d), 23.60(d), 26.05(e), 26.07(g), 26.075(k), 26.08(d-2), 26.1115(c), 26.112(b), 26.1125(b), 26.1127(b), 26.15(f), 31.061(e), 31.071(c), 31.11, 31.111, or 31.112(c)(3) must be paid not later than the 60th day after the date the liability for the refund arises as determined under this section.

(b)If a refund to which this section applies is paid in accordance with Subsection (a), no interest is due on the amount refunded. If the refund is not paid in accordance with Subsection (a), the amount of the tax to be refunded accrues interest at an annual rate of 12 percent, calculated from the date on which the liability for the refund arises until the date the refund is paid.

(c)For purposes of this section, liability for a refund arises:

(1)if the refund is required by Section 11.35(j), on the date the collector for the taxing unit learns the refund is required;

(2)if the refund is required by Section 11.431(b), 11.436(b), 11.438(c), or 11.439(b), on the date the chief appraiser notifies the collector for the taxing unit of the approval of the applicable exemption;

(3)if the refund is required by Section 23.1243(d), on the date the chief appraiser notifies the collector for the taxing unit of the amount of tax to be refunded;

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Legislative history

Acts 2017, 85th Leg., R.S., Ch. 768 (S.B. 2242), Sec. 4, eff. June 12, 2017. Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 58, eff. January 1, 2020. Acts 2025, 89th Leg., R.S., Ch. 993 (S.B. 850), Sec. 10, eff. September 1, 2025.