1. (a) All offices collecting taxes for purposes of ad valorem taxation shall prepare and make available forms for use by taxpayers in applying for a tax refund for an overpayment or erroneous payment of taxes, as provided in Texas Property Tax Code, §31.11.

2. (b) The tax refund form shall make provision for the following items of information to be filed by the taxpayer who believes that an overpayment or erroneous payment of taxes has been made:

   1. (1) the name and address of the property owner and/or agent;
   2. (2) the description of the property and its location;
   3. (3) the account number of the property on the tax roll and/or tax receipt of the property;
   4. (4) the name of the taxing unit(s) from which the refund is requested;
   5. (5) the year for which the refund is requested;
   6. (6) the date of the payment of taxes;
   7. (7) the amount of taxes paid by the taxpayer;
   8. (8) the amount of refund requested by the taxpayer;
   9. (9) the reason that the taxpayer believes that the payment was an overpayment or erroneous payment and support documentation;
   10. (10) the signature of the applicant;
   11. (11) the date of the application for tax refund.

3. (c) The office collecting taxes for purposes of ad valorem taxation shall provide the following items of information tax refund form:

   1. (1) the name and address of the collecting office and the name of the taxing unit(s) for which that office collects;
   2. (2) an indication of the approval or disapproval of the application by a taxpayer for a tax refund;
   3. (3) the signature of the authorized officer charged with the authority to approve or disapprove tax refunds and the date of the approval or disapproval;
   4. (4) the signature of the presiding officer of the governing body for the approval or disapproval of tax refunds of over $500 and the date of the approval or disapproval.
4. (d) The application form for tax refund shall contain the following affirmation above the signature of the applicant: "I hereby apply for the refund of the above described taxes and certify that the information I have given on this form is true and correct."
5. (e) The tax refund application shall also contain the following statement: "Any person who makes a false entry upon the foregoing record shall be subject to one of the following penalties: (1) imprisonment of not more than 10 years nor less than 2 years and/or a fine of not more than $5,000 or both such fine and imprisonment; (2) confinement in jail for a term up to one year or a fine not to exceed $2,000 or both such fine and imprisonment as set forth in §37.10, Penal Code."
6. (f) Collecting offices failing to prepare a tax refund form as required in subsection (e) of this section may be judged to be in compliance upon a showing to the board that a tax refund form substantially equivalent to that required in subsection (e) of this section has been prepared.

Source Note:The provisions of this §9.3039 adopted to be effective March 24, 1982, 7 TexReg 1057; transferred effective November 26, 1991, as published in the Texas Register September 18, 1992, 17 TexReg 6481.