Sec. 1.071. DELIVERY OF REFUND. (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.
‹ Prev All Texas sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.