---
type: "Bill"
title: "Relating to procedures for tax auditing, determining amounts of overpayments, and obtaining reimbursements of overpayments of gas production taxes."
description: "Relating to procedures for tax auditing, determining amounts of overpayments, and obtaining reimbursements of overpayments of gas production taxes."
jurisdiction: "us/states/tx"
legislature: "Texas Legislature"
session: "86"
identifier: "HB 2256"
citation: "Texas HB 2256 (86)"
classification: ["bill"]
subjects: ["Taxation--Energy Resources (I0810)", "Taxation--General (I0815)", "AUDITS & AUDITORS (S4334)", "COMPTROLLER OF PUBLIC ACCOUNTS (V2608)"]
status: "enacted"
primary_sponsors: ["Perry", "Sanford"]
version_count: 1
action_count: 48
vote_count: 0
first_action: "2019-02-22"
last_action: "2019-06-14"
source: "openstates"
source_identifier: "ocd-bill/c79ac70e-f0d9-45c3-b166-0e55b131eb1b"
source_url: "ftp://ftp.legis.state.tx.us/bills/86R/billhistory/house_bills/HB02200_HB02299/HB 2256.xml"
source_hash: "2e103a4d5be77c9aea578b5f6b811d9e837c9ecfac3cdeb8713af77b90841367"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-tx"]
---

# Texas HB 2256 (86) — Relating to procedures for tax auditing, determining amounts of overpayments, and obtaining reimbursements of overpayments of gas production taxes.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](http://www.legis.state.tx.us/tlodocs/86R/billtext/html/HB02256I.HTM)

## Sponsors

- Perry — primary (person)
- Sanford — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2019-02-22** Filed `filing`
- **2019-03-06** Read first time `introduction, reading-1`
- **2019-03-06** Referred to Ways & Means `referral-committee`
- **2019-04-09** Considered in public hearing
- **2019-04-09** Committee substitute considered in committee
- **2019-04-09** Testimony taken/registration(s) recorded in committee
- **2019-04-09** Left pending in committee
- **2019-04-17** Considered in public hearing
- **2019-04-17** Committee substitute considered in committee
- **2019-04-17** Recommended to be sent to Local & Consent `referral-committee`
- **2019-04-17** Reported favorably as substituted `committee-passage-favorable`
- **2019-04-23** Comte report filed with Committee Coordinator
- **2019-04-24** Committee report distributed
- **2019-04-24** Comm. report sent to Local & Consent Calendar
- **2019-04-30** Considered in Local & Consent Calendars
- **2019-05-03** Placed on Local, Consent, and Res. Calendar
- **2019-05-03** Read 2nd time `reading-2`
- **2019-05-03** Passed to engrossment
- **2019-05-03** Read 3rd time `reading-3`
- **2019-05-03** Passed `passage`
- **2019-05-03** Record vote
- **2019-05-03** Statement(s) of vote recorded in Journal
- **2019-05-04** Reported engrossed
- **2019-05-06** Received from the House `introduction`
- **2019-05-06** Read first time `introduction, reading-1`
- **2019-05-06** Referred to Finance `referral-committee`
- **2019-05-13** Scheduled for public hearing on . . .
- **2019-05-13** Considered in public hearing
- **2019-05-13** Testimony taken in committee
- **2019-05-13** Reported favorably w/o amendments `committee-passage-favorable`
- **2019-05-13** Recommended for local & uncontested calendar
- **2019-05-13** Committee report printed and distributed
- **2019-05-20** Placed on local & uncontested calendar
- **2019-05-20** Laid before the Senate
- **2019-05-20** Read 2nd time & passed to 3rd reading
- **2019-05-20** Vote recorded in Journal
- **2019-05-20** Three day rule suspended
- **2019-05-20** Record vote
- **2019-05-20** Read 3rd time `reading-3`
- **2019-05-20** Passed `passage`
- **2019-05-20** Record vote
- **2019-05-21** Senate passage reported
- **2019-05-21** Reported enrolled
- **2019-05-22** Signed in the House
- **2019-05-24** Signed in the Senate
- **2019-05-24** Sent to the Governor `executive-receipt`
- **2019-06-14** Signed by the Governor `executive-signature`
- **2019-06-14** Effective on 9/1/19 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/c79ac70e-f0d9-45c3-b166-0e55b131eb1b`. Confidence: reported (aggregated from official Texas legislature records).