reglab/housing_qa huggingface dataset:
TX Tax Code § 191.122 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle H - Business Permit Taxes|Chapter 191 - Miscellaneous Occupation Taxes|Subchapter G. Nature and Allocation of Tax|Section 191.122. Allocation of Tax

Sec. 191.122.  ALLOCATION OF TAX.  One-fourth of the revenue collected under this chapter shall be deposited to the credit of the foundation school fund and three-fourths to the credit of the general revenue fund.|Acts 1981, 67th Leg., p. 1725, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., p. 2778, ch. 752, Sec. 9(h), eff. Jan. 1, 1982;  Acts 1984, 68th Leg., 2nd C.S., ch. 28, art. II, part B, Sec. 6, eff. Sept. 1, 1984.|
TX Tax Code § 201.001 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 201 - Gas Production Tax|Subchapter A. General Provisions|Section 201.001. Definitions

Sec. 201.001.  DEFINITIONS.  In this chapter:(1)  "Casinghead gas" means gas or vapor indigenous to an oil stratum and produced from the stratum with oil.(2)  "Condensate" means liquid hydrocarbon that is or can be recovered from gas by a separator, but does not include liquid hydrocarbon recovered from gas by refrigeration or absorption and separated by a fractionating process.(3)  "First purchaser" means a person who purchases gas from a producer.(4)  "Gas" means natural gas, casinghead gas, or other gas taken from the earth or water, whether produced from a gas well or a well also producing oil, distillate or condensate or both, or other products.(5)  "Producer" means a person who takes gas from the earth or water, a person who owns, controls, manages, or leases a gas well, or a person who owns an interest, including a royalty interest, in gas or its value, whether the gas is produced by the person owning the interest or by another on his behalf by lease, contract, or other arrangement.(6)  "Production" or "gas produced" means the gross amount of gas taken from the earth or water as determined by meter readings that show 100 percent of the gas taken expressed in cubic feet.(7)  "Royalty interest" means an interest in mineral rights in a producing leasehold in the state, but does not include the interest of the person having the management and operation of a well.(8)  "Sour gas" means gas with more than 1-1/2 grains of hydrogen sulfide per 100 cubic feet or more than 30 grains of sulphur per 100 cubic feet.(9)  "Subsequent purchaser" means a person who purchases gas from a person other than the producer of the gas.(10)  "Sweet gas" means gas other than sour gas or casinghead gas.|Acts 1981, 67th Leg., p. 1728, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 201.002 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 201 - Gas Production Tax|Subchapter A. General Provisions|Section 201.002. Measurement of Volume of Gas

Sec. 201.002.  MEASUREMENT OF VOLUME OF GAS.  The provisions of Section 91.052 of the Standard Gas Measurement Law, Subchapter C, Chapter 91, Natural Resources Code, apply to this code.|Acts 1982, 67th Leg., p. 1729, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 201.051 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 201 - Gas Production Tax|Subchapter B. Tax Imposed|Section 201.051. Tax Imposed

Sec. 201.051.  TAX IMPOSED.  There is imposed a tax on each producer of gas.|Acts 1981, 67th Leg., p. 1729, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 201.052 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 201 - Gas Production Tax|Subchapter B. Tax Imposed|Section 201.052. Rate of Tax

Sec. 201.052.  RATE OF TAX.  (a)  The tax imposed by this chapter is at the rate of 7.5 percent of the market value of gas produced and saved in this state by the producer.(b)  Repealed by Acts 2001, 77th Leg., ch. 1263, Sec. 84(3), eff. October 1, 2001.|Acts 1981, 67th Leg., p. 1729, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 2001, 77th Leg., ch. 1263, Sec. 84(3), eff. Oct. 1, 2001.|
TX Tax Code § 201.053 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 201 - Gas Production Tax|Subchapter B. Tax Imposed|Section 201.053. Gas Not Taxed

Sec. 201.053.  GAS NOT TAXED.  The tax imposed by this chapter does not apply to gas:(1)  injected into the earth in this state, unless sold for that purpose;(2)  produced from oil wells with oil and lawfully vented or flared;(3)  used for lifting oil, unless sold for that purpose;  or(4)  produced in this state from a well that qualifies under Section 202.056 or 202.060.|Acts 1981, 67th Leg., p. 1729, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1993, 73rd Leg., ch. 1015, Sec. 2, eff. Sept. 1, 1993.Amended by: Acts 2005, 79th Leg., Ch. 267 (H.B. 2161), Sec. 7, eff. January 1, 2006.|
TX Tax Code § 201.054 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 201 - Gas Production Tax|Subchapter B. Tax Imposed|Section 201.054. Tax on Liquid Hydrocarbons

Sec. 201.054.  TAX ON LIQUID HYDROCARBONS.  (a)  There is imposed on each producer a tax on the market value of liquid hydrocarbons, other than condensate, recovered from gas produced in the state by a producer.(b)  The rate of the tax imposed by this section is the same as the rate of the tax imposed by Section 201.052 of this code.|Acts 1981, 67th Leg., p. 1729, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 201.055 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 201 - Gas Production Tax|Subchapter B. Tax Imposed|Section 201.055. Tax on Condensate

Sec. 201.055.  TAX ON CONDENSATE.  (a)  There is imposed on each producer a tax measured by the amount of condensate recovered from gas produced in this state by a producer.(b)  The tax imposed by this section is at the same rate as the rate of the tax imposed on oil by Section 202.052 of this code.|Acts 1981, 67th Leg., p. 1729, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 201.058 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 201 - Gas Production Tax|Subchapter B. Tax Imposed|Section 201.058. Tax Exemptions

Sec. 201.058.  TAX EXEMPTIONS.  (a)  The exemptions described by Sections 202.056, 202.057, and 202.060 apply to the taxes imposed by this chapter as authorized by and subject to the certifications and approvals required by those sections.(b)  Operators increasing production by marketing gas from an oil well or lease that has been released into the air for 12 months or more pursuant to the rules of the commission shall be entitled to an exemption from the tax imposed by this chapter on the production resulting from the marketing of such gas for the life of the well or lease.|Added by Acts 1995, 74th Leg., ch. 989, Sec. 3, eff. Jan. 1, 1996.  Amended by Acts 1997, 75th Leg., ch. 1060, Sec. 1, eff. Sept. 1, 1997.Amended by: Acts 2005, 79th Leg., Ch. 267 (H.B. 2161), Sec. 8, eff. January 1, 2006.Acts 2009, 81st Leg., R.S., Ch. 10 (S.B. 997), Sec. 1, eff. September 1, 2009.|Subsec. (g) of this section provided for the expiration of the section on Sept. 1, 2007.  Subsec. (g) was repealed by Acts 2007, 80th Leg., R.S., Ch. 911 (H.B. 2982), Sec. 4, which was effective January 1, 2008, after the section had expired.
TX Tax Code § 201.060 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 201 - Gas Production Tax|Subchapter B. Tax Imposed|Section 201.060. Exemption of Gas Incidentally Produced in Association With the Production of Geothermal Energy

Sec. 201.060.  EXEMPTION OF GAS INCIDENTALLY PRODUCED IN ASSOCIATION WITH THE PRODUCTION OF GEOTHERMAL ENERGY.  Gas incidentally produced in association with the production of geothermal energy is not subject to the tax imposed by this chapter.|Added by Acts 2009, 81st Leg., R.S., Ch. 1036 (H.B. 4433), Sec. 1, eff. September 1, 2009.|
TX Tax Code § 201.101 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 201 - Gas Production Tax|Subchapter C. Determining Value|Section 201.101. Market Value

Sec. 201.101.  MARKET VALUE.  (a)  The market value of gas is its value at the mouth of the well from which it is produced.  The value of gas at the mouth of the well is determined by ascertaining the producer's actual marketing costs and subtracting those costs from the producer's gross cash receipts from the sale of the gas.(b)  Marketing costs are the costs incurred by the producer to get the gas from the mouth of the well to the market, including:(1)  costs for compressing the gas sold;(2)  costs for dehydrating the gas sold;(3)  costs for sweetening the gas sold;  and(4)  costs for delivering the gas to the purchaser.(c)  Marketing costs do not include:(1)  costs incurred in producing the gas;(2)  costs incurred in normal lease separation of the oil or condensate;  or(3)  insurance premiums on the marketing facility.(d)  Marketing costs are determined by adding:(1)  a reasonable charge for depreciation of the marketing facility being used, provided that, if the facility is rented, the actual rental fee is added;(2)  a return on the producer-owned investment equal to six percent per year on the average depreciable balance;(3)  costs of direct or allocated labor associated with the marketing facility;(4)  costs of materials, supplies, maintenance, repairs, and fuel associated with the marketing facility;  and(5)  ad valorem taxes paid on the marketing facility.(e)  If the facility is used for a purpose other than marketing the gas being sold, the cost shall be allocated accordingly.(f)  If the facility is handling gas for outside parties, the average cost for handling all of the gas shall be applied against the facility owner's gas.(g)  The actual cost being charged a producer by an outside party for marketing functions may be used for tax purposes if no other benefit or value accrues to the producer.(h)  A producer receiving a cost reimbursement from the gas purchaser shall include the reimbursement in the gross cash receipts and is entitled to deduct the actual marketing costs incurred.|Acts 1981, 67th Leg., p. 1730, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 2003, 78th Leg., ch. 1310, Sec. 111, eff. Sept. 1, 2003.|
TX Tax Code § 201.102 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 201 - Gas Production Tax|Subchapter C. Determining Value|Section 201.102. Cash Sales

Sec. 201.102.  CASH SALES.  If gas is sold for cash only, the tax shall be computed on the producer's gross cash receipts.  Payments from a purchaser of gas to a producer for the purpose of reimbursing the producer for taxes due under this chapter are not part of the gross cash receipts.|Acts 1981, 67th Leg., p. 1730, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 2003, 78th Leg., ch. 1310, Sec. 112, eff. Sept. 1, 2003.Amended by: Acts 2005, 79th Leg., Ch. 267 (H.B. 2161), Sec. 10, eff. September 1, 2005.|
TX Tax Code § 201.103 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 201 - Gas Production Tax|Subchapter C. Determining Value|Section 201.103. Value if Consideration Includes Extracts

Sec. 201.103.  VALUE IF CONSIDERATION INCLUDES EXTRACTS.  If the consideration for the sale of gas includes products extracted from the gas, a portion of the residue gas, or both, the tax shall be computed on the gross value of all things of value received by the producer, including a bonus or premium.|Acts 1981, 67th Leg., p. 1730, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 201.104 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 201 - Gas Production Tax|Subchapter C. Determining Value|Section 201.104. Returned Cycle Gas

Sec. 201.104.  RETURNED CYCLE GAS.  (a)  If gas is processed for its liquid hydrocarbon content and the residue gas is returned to a gas-producing formation by cycling methods, as distinguished from repressuring or pressure maintenance methods, the taxable value of the gas is three-fifths the value of all liquid hydrocarbons extracted, separated, and saved from the gas.(b)  The value of the liquid hydrocarbons for the purpose of this section is the highest posted price of crude oil in the field where the gas is produced.  If no oil is produced in that field, the value is the highest posted price for crude oil in the nearest oil field.(c)  The value of the liquid hydrocarbons is determined when they are extracted and separated from gas and before they are absorbed, refined, or processed.  The quantity of the liquid hydrocarbons is the yield from the gas at the processing plant.(d)  The valuation method prescribed by this section controls over the valuation methods described in Sections 201.102 and 201.103 of this code only in circumstances in which Subsection (a) of this section applies.|Acts 1981, 67th Leg., p. 1730, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 201.105 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 201 - Gas Production Tax|Subchapter C. Determining Value|Section 201.105. Value of Liquid Hydrocarbons Other Than Condensate

Sec. 201.105.  VALUE OF LIQUID HYDROCARBONS OTHER THAN CONDENSATE.  The taxable value of liquid hydrocarbons other than condensate is the producer's total gross receipts for all liquid hydrocarbons, including condensate, recovered from gas produced by him less the taxable value of the condensate recovered from that gas.|Acts 1981, 67th Leg., p. 1730, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 201.106 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 201 - Gas Production Tax|Subchapter C. Determining Value|Section 201.106. Value of Condensate

Sec. 201.106.  VALUE OF CONDENSATE.  The value of condensate for the purpose of computing the tax due on it is the prevailing price for condensate in the general area where it is recovered.|Acts 1981, 67th Leg., p. 1730, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 201.151 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 201 - Gas Production Tax|Subchapter D. Records|Section 201.151. Producer's Records

Sec. 201.151.  PRODUCER'S RECORDS.  A producer shall keep accurate records of all gas the producer produces.  The records shall be kept in the state.|Acts 1981, 67th Leg., p. 1731, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 201.152 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 201 - Gas Production Tax|Subchapter D. Records|Section 201.152. Purchaser's Records

Sec. 201.152.  PURCHASER'S RECORDS.  A purchaser shall keep accurate records of all gas the purchaser purchases.  The records shall be kept in the state.|Acts 1981, 67th Leg., p. 1731, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 201.201 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 201 - Gas Production Tax|Subchapter E. Reports and Payments|Section 201.201. Tax Due

Sec. 201.201.  TAX DUE.  The tax imposed by this chapter for gas produced and saved is due at the office of the comptroller in Austin on the 20th day of the second month following the month of production.|Acts 1981, 67th Leg., p. 1731, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1995, 74th Leg., ch. 1000, Sec. 63, eff. Oct. 1, 1995.|
TX Tax Code § 201.202 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 201 - Gas Production Tax|Subchapter E. Reports and Payments|Section 201.202. Payment of Tax

Sec. 201.202.  PAYMENT OF TAX.  The tax imposed by this chapter must be paid by legal tender or cashier's check payable to the comptroller.|Acts 1981, 67th Leg., p. 1731, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.120, eff. Sept. 1, 1997.|
TX Tax Code § 201.203 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 201 - Gas Production Tax|Subchapter E. Reports and Payments|Section 201.203. Producer's Report

Sec. 201.203.  PRODUCER'S REPORT.  (a)  On or before the 20th day of the second month following the month in which gas was produced, the producer shall file a report with the comptroller on forms prescribed by the comptroller.  The report must contain the following information concerning gas produced during the month being reported:(1)  the gross amount of gas produced that is subject to the tax imposed by this chapter;(2)  the leases from which the gas was produced;(3)  the names and addresses of the first purchasers of the gas; and(4)  other information the comptroller may reasonably require.(b)  If the report the producer is required to file shows additional tax due, the producer must pay the additional tax when he files the report.(c)  If the producer is required to report and pay the tax under Section 201.2041 of this code, the producer's report shall include for that gas any additional information required to be reported by a first purchaser under Section 201.2035 of this code for gas for which the first purchaser is required to pay the tax.|Acts 1981, 67th Leg., p. 1731, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1983, 68th Leg., p. 1378, ch. 284, Sec. 8, eff. Sept. 1, 1983;  Acts 1987, 70th Leg., 2nd C.S., ch. 6, art. 4, Sec. 1, eff. July 21, 1987;  Acts 1999, 76th Leg., ch. 1183, Sec. 2, eff. Sept. 1, 2001.Amended by: Acts 2009, 81st Leg., R.S., Ch. 10 (S.B. 997), Sec. 2, eff. September 1, 2009.|
TX Tax Code § 201.2035 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 201 - Gas Production Tax|Subchapter E. Reports and Payments|Section 201.2035. First Purchaser's Report

Sec. 201.2035.  FIRST PURCHASER'S REPORT.  (a)  On or before the 20th day of the second month following the month in which gas was purchased from a producer, the first purchaser must file a report with the comptroller on forms prescribed by the comptroller.  The report must contain the following information concerning gas purchased from a producer during the month being reported:(1)  the gross amount of gas purchased from each producer;(2)  the price paid for the gas;(3)  the leases from which the gas was produced; and(4)  other information the comptroller may reasonably require.(b)  If the report the first purchaser is required to file shows any additional tax due, the first purchaser must pay the tax when he files the report.|Added by Acts 1983, 68th Leg., p. 1378, ch. 284, Sec. 9, eff. Sept. 1, 1983.  Amended by Acts 1999, 76th Leg., ch. 1183, Sec. 3, eff. Sept. 1, 2001.Amended by: Acts 2009, 81st Leg., R.S., Ch. 10 (S.B. 997), Sec. 3, eff. September 1, 2009.|
TX Tax Code § 201.204 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 201 - Gas Production Tax|Subchapter E. Reports and Payments|Section 201.204. First Purchaser to Pay Tax

Sec. 201.204.  FIRST PURCHASER TO PAY TAX.  (a)  Except as provided by Section 201.2041, a first purchaser shall pay the tax imposed by this chapter on gas that the first purchaser purchases from a producer and takes delivery on the premises where the gas is produced.(b)  A first purchaser shall withhold from payments to the producer the amount of the tax that the first purchaser is required to pay.  This subsection does not affect a lease or contract between the state or a political subdivision of the state and a producer.(c)  Money withheld by a first purchaser under this section is held in trust for the use and benefit of the state and may not be commingled with other funds of the first purchaser.|Acts 1981, 67th Leg., p. 1731, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1987, 70th Leg., 2nd C.S., ch. 6, art. 4, Sec. 2, eff. July 21, 1987.|
TX Tax Code § 201.2041 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 201 - Gas Production Tax|Subchapter E. Reports and Payments|Section 201.2041. Producer to Pay Tax on Certain Gas

Sec. 201.2041.  PRODUCER TO PAY TAX ON CERTAIN GAS.  If the first purchaser takes delivery of gas off the premises on which the gas is produced, the producer shall report and pay the tax imposed by this chapter on the volume of gas produced from the premises.  In that event, the first purchaser is not required to report the purchase of the gas on the report required by Section 201.2035 of this code or pay the tax on that gas.|Added by Acts 1987, 70th Leg., 2nd C.S., ch. 6, art. 4, Sec. 3, eff. July 21, 1987.|
TX Tax Code § 201.205 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 201 - Gas Production Tax|Subchapter E. Reports and Payments|Section 201.205. Tax Borne Ratably

Sec. 201.205.  TAX BORNE RATABLY.  The tax shall be borne ratably by all interested parties, including royalty interests.  Producers or purchasers of gas, or both, are authorized and required to withhold from any payment due interested parties the proportionate tax due and remit it to the comptroller.|Acts 1981, 67th Leg., p. 1731, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 201.206 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 201 - Gas Production Tax|Subchapter E. Reports and Payments|Section 201.206. Transfer of Ownership

Sec. 201.206.  TRANSFER OF OWNERSHIP.  (a)  If a gas-producing lease is transferred or is to be transferred, the producer transferring the lease shall note the name and address of the producer acquiring the lease and the date of the transfer on the last report that covers the lease and that he is required by Section 201.203 of this code to file.(b)  If a gas-producing lease is transferred, the producer acquiring the lease shall note the date of the transfer and the name and address of the person from whom the lease was acquired on the first report that covers the lease and that he is required by Section 201.203 of this code to file.|Acts 1981, 67th Leg., p. 1732, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 201.207 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle I - Severance Taxes|Chapter 201 - Gas Production Tax|Subchapter E. Reports and Payments|Section 201.207. Determination of Overpaid Amounts

Sec. 201.207.  DETERMINATION OF OVERPAID AMOUNTS.  (a)  This section applies to the tax paid under this chapter by a person who filed a report under Section 201.203 or 201.2035 and remitted tax in error to this state.(b)  A person to whom this section applies may compute the amount of overpayment using a sampling of marketing cost transactions if the comptroller approves the sampling method.(c)  The person may obtain reimbursement for amounts determined to have been overpaid by taking a credit on one or more reports filed under Section 201.203 or 201.2035 or by filing a claim for refund with the comptroller within the limitation period specified by Section 111.107 and Subchapter D, Chapter 111.(d)  The person must record the method by which the computation of the overpayment is performed and must make available on request by the comptroller the records on which the computation is based.(e)  The comptroller may adopt rules specifying additional procedures that must be followed in connection with claiming a credit under this section.|Added by Acts 2019, 86th Leg., R.S., Ch. 1113 (H.B. 2256), Sec. 1, eff. September 1, 2019.|