By: Taylor H.B. No. 2487
A BILL TO BE ENTITLED
AN ACT
relating to the rate of interest on certain tax refunds.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 111.064 (c), Tax Code, is amended to read
as follows:
(c) For a refund claimed before September 1, 2005 or after
August 31, 2013, and granted for a report period due on or after
January 1, 2000, the rate of interest is the rate set in Section
111.060.
SECTION 2. This Act takes effect September 1, 2013.