Section 111.107 - When Refund or Credit Is Permitted(a) Except as otherwise expressly provided, a person may request a refund or a credit or the comptroller may make a refund or issue a credit for the overpayment of a tax imposed by this title at any time before the expiration of the period during which the comptroller may assess a deficiency for the tax and not thereafter unless the refund or credit is requested:(1) under Subchapter B of Chapter 112 and the refund is made or the credit is issued under a court order;(2) under the provision of Section 111.104(c)(3) applicable to a refund claim filed after a jeopardy or deficiency determination becomes final; or(3) under Chapter 162, except Section 162.126(f), 162.128(d), 162.228(f), or 162.230(d).(b) A person may not refile a refund claim for the same transaction or item, tax type, period, and ground or reason that was previously denied by the comptroller.Amended by: Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495), Sec. 5, eff. September 1, 2009 Acts 2003, 78th Leg., ch. 1310, Sec. 89, eff. June 20, 2003 Acts 1999, 76th Leg., ch. 1467, Sec. 2.14, eff. Oct. 1, 1999 Acts 1997, 75th Leg., ch. 1040, Sec. 7, eff. Oct. 1, 1997 Acts 1993, 73rd Leg., ch. 587, Sec. 8, eff. Sept. 1, 1993 Amended by Acts 1989, 71st Leg., ch. 232, Sec. 2, eff. Sept. 1, 1989 Acts 1981, 67th Leg., p. 1508, ch. 389, Sec. 1, eff. Jan. 1, 1982.