Tax Code § 1.071

Sec. 1.071. DELIVERY OF REFUND. (a) Except as provided by Subsection (b), a collector or taxing unit required by this title to deliver a refund to a person shall send the refund to the person's mailing address as listed on the appraisal roll. (b) If a person to whom a refund is owed files a written request on a form prescribed by the comptroller with a collector or taxing unit before the date the refund is issued requesting that the refund be sent to a particular address, the collector or taxing unit shall send the refund to the address stated on the form. (c) The comptroller shall prescribe a form a person may use to make a request under Subsection (b). The comptroller shall include on the form a notice of the penalties prescribed by Section 37.10, Penal Code, for making or filing an application containing a false statement. (d) A person who files a request with a collector or taxing unit under Subsection (b) may revoke the request by filing a written revocation with the collector or taxing unit. Added by Acts 2019, 86th Leg., R.S., Ch. 448 (S.B. 1856), Sec. 1, eff. September 1, 2019. Amended by: Acts 2025, 89th Leg., R.S., Ch. 301 (S.B. 402), Sec. 1, eff. September 1, 2025.