SECTION 3.611. Refund on Licenses, Registration Certificates, or Occupation Tax Permits

(a) No refund is allowed for the annual occupation tax for a machine registered with the comptroller except as follows:

(1) the taxpayer makes a written request to the comptroller for a refund prior to the beginning of the calendar year for which the tax permit was purchased and returns the tax permit;

(2) the taxpayer makes a written request for a refund prior to the issuance of the tax permit;

(3) the taxpayer makes a written request for a refund claiming the tax permit was mistakenly purchased for a machine not subject to the tax and returns the tax permit; or

(4) the taxpayer provides the comptroller with a sworn affidavit that a machine was sold, stolen, or destroyed prior to the beginning of the calendar year for which the tax permit was purchased, and returns the tax permit unless it was attached to the stolen or destroyed machine.

(b) No refund is allowed for a license or registration certificate except as follows:

(1) the taxpayer makes a written request to the comptroller for a refund prior to the beginning of the calendar year for which it was purchased;

(2) the taxpayer makes a written request prior to the issuance of the license or registration certificate;

(3) the taxpayer makes a written request for a refund claiming the license or registration certificate was mistakenly purchased due to reliance on incorrect information from the comptroller;

(4) the processing of the license or registration certificate is discontinued; or

(5) the issuance of the license is denied.

(c) Before a refund will be allowed if the renewal of a license is denied the comptroller must verify that the applicant has no sealed machines and does not possess any machines except those that may be exempt from the tax.

(d) No refund will be allowed if the taxpayer has an existing liability for other taxes.

(e) For all original 1989 registration certificates for which the applications are made in the months of September, October, November, and December of 1989, an automatic refund of $25 will be made from the application fee to the taxpayer, to reflect the decrease in the fee for that four-month period.

Source Note: The provisions of this §3.611 adopted to be effective December 7, 1988, 13 TexReg 5921; amended to be effective October 3, 1989, 14 TexReg 4862.