Sec. 111.107. WHEN REFUND OR CREDIT IS PERMITTED. (a) Except as otherwise expressly provided, a person may request a refund or a credit or the comptroller may make a refund or issue a credit for the overpayment of a tax imposed by this title at any time before the expiration of the period during which the comptroller may assess a deficiency for the tax and not thereafter unless the refund or credit is requested: (1) under Subchapter B of Chapter 112 and the refund is made or the credit is issued under a court order; (2) under the provision of Section 111.104 (c)(3) applicable to a refund claim filed after a jeopardy or deficiency determination becomes final; or (3) under Chapter 162 , except Section 162.126 (f), 162.128 (d), 162.228 (f), or 162.230 (d). (b) A person may not refile a refund claim for the same transaction or item, tax type, period, and ground or reason that was previously denied by the comptroller.
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