Refund Requests for Crude Oil Tax

Reasons For Filing a Refund Request

Refund requests that crude oil taxpayers file are based on one or more of the following reasons or grounds:

• any approved legislative exemptions
• exempt values for governmental entities
• value reduction
• trucking costs
• credit interest earned
• overpaid tax
• waivers on penalty assessments
• erroneous assessments on tax, penalty and/or interest

Reporting Requirements

All refund requests must be verified before we issue a refund. The most important part of all refund requests submitted to the Comptroller’s office is the postmark and, if applicable, the received and signature date of Form 00-985, Assignment of Rights to Refund (PDF). All types of refund requests must be submitted before the four-year statute of limitations of a report period ends.

Refund Request Package

A refund request package must include:

• A refund request letter that states
  • Credit-amended report(s) were filed electronically or filed on paper
  • Fully and in detail each reason or ground on which the claim is based
• Summary schedules and/or detailed spreadsheets
• A signed Form 01-137, Limited Power of Attorney (PDF), if applicable
• A signed Form 00-985, Assignment of Rights to Refund (PDF), if applicable

To meet the legal requirements that constitute a complete refund claim (Texas Tax Code 111.104(c)), include all of the following:

• Write the refund claim.
• State fully and in detail each reason or ground on which the claim is founded.
• File before the expiration of the applicable statute of limitation period.

So that we can record and track the refund requests, taxpayers, consultants and/or service providers should submit, the original refund request letter and additional required documents to

Texas Comptroller of Public Accounts
Account Maintenance Division
Crude Oil and Natural Gas Tax Section
111 E. 17th Street
Austin, TX 78774-0100

If a taxpayer, consultant and/or service provider submits a refund request to a Comptroller field auditor or audit office, a copy of the entire refund request package indicating the postmark and received dates must also be submitted to the Crude Oil and Natural Gas Tax Section.