In Harris County Appraisal District v. Texas Eastern Transmission Corp., 99 S.W.3d 849 (Tex. App.--Houston 14th Dist. 2003, pet. denied) after having missed the deadline to challenge the valuation of its aircraft under Section 41 of the Tax Code, the taxpayer attempted to correct the appraisal roll under Section 25.25(c)(3) of the Tax Code to reflect interstate allocation. Id. at 852. In holding that the taxpayer could not "invoke section 25.25(c)(3) for an untimely allocation," the court commented that "a remedy is available for a taxpayer to receive an allocation, if the request is timely filed," under Section 41 of the Tax Code. Id. at 850, 852.