Franchise Tax Refunds

All taxpayers must provide the following information when requesting a refund of taxes paid in error directly from the Comptroller's office:

Amended report. Write "AMENDED REFUND" at the top of each page if amendment results in an overpayment. Write "AMENDED RAR REFUND" if the amendment is an overpayment due to a Revenue Agent Report adjustment.
signed letter stating fully and in detail the reason for the amended return;
taxpayer name and number;
Power of Attorney (01-137) or other written authorization, if being represented by an authorized agent.
Final RAR date, if applicable; and
Date of claim must be postmarked within the statute of limitations.

Send franchise tax amended reports to:

Texas Comptroller of Public Accounts
111 E. 17th Street
Austin, TX 78774-0100

For refund information related to Franchise Tax, please call (800) 531-5441, ext. 4-4559.

171.501	Refund For Job Creation In Enterprise Zone
111.104	Refunds
111.1042	Tax Refund: Informal Review
111.105	Tax Refund: Hearing
111.107	When Refund or Credit is Permitted
111.108	Recovery of Refund or Credit
111.109	Tax Refund for Wages Paid to Employee Receiving Aid to Families with Dependent Children

§3.228	Payment of Tax, Penalty and Interest, Refunds (Date of Death on or after September 1, 1983)
§3.75	Refunds, Payments Under Protest, Payment Instruments and Dishonored Payments
§3.339	Statute of Limitations
§3.302	Accounting Methods, Bad Debt Deductions, Repossessions, Interest on Sales Tax, and Trade-Ins
§3.282	Auditing Taxpayer Records