Sec. 151.4305. TAX REFUNDS FOR OIL OR GAS SEVERANCE TAXPAYERS. (a) Notwithstanding Section 111.104 (b), a person who files a report under Section 201.203 , 201.2035 , 202.201 , or 202.202 and who does not hold a permit under this chapter may obtain a refund for taxes paid under this chapter in error to a person who holds a permit under this chapter by filing a claim for refund with the comptroller within the limitation period specified by Subchapter D , Chapter 111 . (b) The comptroller by rule may provide additional procedures for claiming a refund under this section.
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