RECOVERY OF REFUND OR CREDIT.

Tex. TAX Code § 111.108.
in effect
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(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.
Source: TX Statutes (Official Site)URL: https://statutes.capitol.texas.gov/Fetched: 6/29/2026

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