Tex. Tax Code § 111.108 — RECOVERY OF REFUND OR CREDIT

(a) Within four years after the date that a refund is erroneously paid or an amount of credit is erroneously allowed, the comptroller may recover the refund or credit in a jeopardy or deficiency determination. (b) This section does not extend or toll a period of limitation under this title for filing a timely claim for a refund. Acts 1981, 67th Leg., p. 1508, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1993, 73rd Leg., ch. 587, Sec. 9, eff. Sept. 1, 1993.