Sec. 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.
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