Motor Vehicle Sales Tax Refunds

All claimants requesting a refund of taxes paid in error must provide the following information:

a claim in writing that states fully and in detail the reason or ground on which the claim is founded;
date the tax was erroneously paid;
claimant name and claimant number;
for refund claims based on apportioned plates, at the time of purchase, the apportioned registration cab card needs to indicate the plates are apportioned for one full year;
Form 01-137, Limited Power of Attorney (PDF) or other written authorization, if being represented by an authorized agent; and
any other documentation deemed necessary to validate the claim.

Statute of Limitations

The claimant has four years from the date of purchase to file a refund claim.

If the refund claim is for modifications for the orthopedic exemption, the claimant has two years from the date the vehicle is purchased to make the qualifying modification.

Submitting a Refund Claim

The party that paid the tax in error should submit the refund claim on Form 14-202, Texas Claim for Refund of Motor Vehicle Tax, Diesel Motor Vehicle Surcharge and/or Commercial Vehicle Registration Surcharge (PDF). For example, if a dealer made an error in registering the vehicle and is willing to provide a signed statement as to the error and the buyer paid the tax, the buyer can submit the refund claim.

Claims should be mailed to:

Texas Comptroller of Public Accounts
111 E. 17th Street
Austin, TX 78774-0100

Refund Claim Outcomes

There are three possible outcomes to a refund claim: approved, incomplete or denied/partially denied.

Approved Claims

After the Comptroller’s office has approved a refund claim, we will mail a refund check to the person or entity entitled to the refund.

We will send a refund check unless the claimant is set up to receive refunds by direct deposit. If you have not already been set up for direct deposit, contact the Revenue Accounting Division at 512-463-4561 to obtain Form 74-221, Tax Refund Direct Deposit Authorization to initiate the process to receive payments electronically.

Incomplete Claims

The statute of limitations will not be tolled (does not end) until a refund claim includes all of the required elements. The Comptroller’s office will notify the claimant of the additional information needed.

Denied or Partially Denied Claims

The Comptroller’s office will notify the claimant if the refund cannot be granted in full or in part and will identify the reason(s) for the denial. The claimant can contest the denial by requesting a refund hearing within 60 days of the denial.

If a refund hearing is requested timely, the Comptroller’s office can issue a written demand notice for all documentation needed to verify the claim. This documentation must be submitted within 180 days of the date of the demand notice. Documents not timely submitted as requested by the demand notice cannot be introduced as evidence in a refund hearing.

Need Help?

If you have questions about filing a Motor Vehicle Sales Tax refund claim or about a claim you have already submitted, call the Comptroller’s office at 800-531-5441, ext. 34545.

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