Details
Skip to ContentRelated Resources
- Deposit of Sales Taxes Collected by State Agencies (APS 008)
- Interagency Payments and Receipts for Goods and Services (APS 014)
- Encumbrance Reporting and Lapsing of Appropriations (APS 018)
Contact
For general policy or USAS questions, contact your agency’s appropriation control officer.
CAPPS
For CAPPS questions, contact your agency’s CAPPS support staff.
Authorized agency support staff may contact the CAPPS Help Desk at (512) 463-2277 for additional assistance.
Overview
Applicable to
State agencies and institutions of higher education.
Policy
Generally, state agencies and institutions of higher education must refund erroneous collections if a refund claim is made within four years of when the amount was due or collected by the state.
Legal citations
Government Code, Section 403.077, allows the refunding of erroneous collections and is applicable to all agencies and institutions of higher education.
General Appropriations Act (GAA), Article IX, Section 8.04, 88th Legislature, Regular Session, allows money to be refunded, as provided by law.
Legend
This icon indicates information applicable to the Centralized Accounting and Payroll/Personnel System (CAPPS).
| Date | Updates |
|---|---|
| 08/18/2023 | No changes through acts of the 88th Legislature, Regular Session |
| 08/20/2021 | No changes resulted from the acts of the 87th Legislature, Regular Session. |
| 08/16/2019 | Updated through the acts of the 86th Legislature, Regular Session |