Tex. Tax Code § 111.108 - Recovery of Refund or Credit

Section 111.108 - Recovery of Refund or Credit

(a) Within four years after the date that a refund is erroneously paid or an amount of credit is erroneously allowed, the comptroller may recover the refund or credit in a jeopardy or deficiency determination.

(b) This section does not extend or toll a period of limitation under this title for filing a timely claim for a refund.

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