Texas Court Says Tax Refund Documentation Rule Is Invalid

Law360, Dallas (May 20, 2015, 5:12 PM EDT) -- A Texas appellate court on Wednesday invalidated tax refund regulations that imposed strict requirements to submit transaction details and supporting documentation with refund requests, saying the rules burden applicants in a way that is inconsistent with the state Tax Code.

The Third Court of Appeals said a trial judge properly struck down portions of Texas Administration Code Section 3.325, which was adopted in 2011 and revised in 2013, holding they are inconsistent with state tax laws. The regulation required claimants to include nine categories of information about transactions at issue in the refund claim and provide supporting documentation concurrent with filing...

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