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Refund Requests for Crude Oil Tax

All refund requests are subject to verification prior to issuing the refund. One of the most important parts of all refund requests submitted to the Comptroller’s office is the postmark and the received date and signature date of an Assignment of Right to Refund Form (00-985), if applicable. All refund requests must be submitted on or before the four-year statute of limitations of a report period elapses.

Requirements For All Refund Requests

When submitting a refund claim, the taxpayer must state fully and in detail each reason or ground on which the claim is based.

In order for correspondence to meet the legal requirements to constitute a complete refund claim, Texas Tax Code §111.104(c), requires all of the following:

  1. the claim must be written,
  2. the claim must state fully and in detail each reason or ground on which the claim is founded, and
  3. the claim must be filed before the expiration of the applicable limitation period.

Reasons For Filing A Refund Request

Refund requests filed by crude oil taxpayers are based on one or more of the following reasons or grounds:

  • any approved legislative exemptions
  • exempt values for governmental entities
  • value reduction
  • trucking costs
  • credit interest earned
  • overpaid tax
  • waivers on penalty assessments
  • erroneous assessments on tax, penalty and/or interest.

In order to record the receipt of refund requests and track the refund request information submitted by taxpayers, consultants and/or service providers, the original refund request letter and additional required documents must initially be submitted to

Texas Comptroller of Public Accounts
Account Maintenance Division
Crude Oil and Natural Gas Tax Section
111 E. 17th Street
Austin, TX 78774-0100

If a taxpayer, consultant and/or service provider submits a refund request to a Comptroller field auditor or audit office, a copy of the entire refund request package indicating the postmark and received dates must also be submitted to the Crude Oil and Natural Gas Tax Section.  This is to ensure tracking and coordinating efforts between the Audit Division and Account Maintenance Division are made to process the refund request accordingly.

Depending on the reason for the refund request, the letter for the refund request should also include the following:

  1. Statement in the letter indicating that credit-amended report(s) were filed electronically or filed on paper,
  2. Attachment of summary schedules and/or detailed spreadsheets,
  3. Enclosure of a signed Limited Power of Attorney, if applicable, and
  4. Enclosure of a signed Assignment of Right to Refund Form (00-985), if applicable.
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