More than $50 million claimed: If the total amount of Texas state sales and use tax claimed on qualifying purchases by all providers and subsidiaries that are eligible for a refund is more than $50 million for the calendar year, the Comptroller will issue prorated initial refund payments by Aug. 31 of the year that follows the calendar year in which the tax was paid. The Comptroller will issue any additional refund payments at the conclusion of all appeals through the administrative hearings process and state courts.