Texas Tax Code
Tex. Tax Code § 1.072 — APPLICATION FOR TAX REFUND
A person may but is not required to apply for a refund of taxes due to the person under this title if the amount of the refund is at least $20. Added by Acts 2025, 89th Leg., R.S., Ch. 993 (S.B. 850 ), Sec. 1, eff. September 1, 2025.
Source: official text