Tex. Gov't Code § 403.202 · Subchapter J. SUITS BY PERSONS OWING TAXES OR FEES
PROTEST PAYMENT REQUIRED.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) If a person who is required to pay to any department of the state government an occupation, excise, gross receipts, franchise, license, or privilege tax or fee, or another tax or amount imposed under Subtitle A, Title 4, Labor Code, contends that the tax or fee is unlawful or that the department may not legally demand or collect the tax or fee, the person shall pay the amount claimed by the state, and if the person intends to bring suit under this subchapter, the person must submit with the payment a protest.
(b) The protest must be in writing and must state fully and in detail each reason for recovering the payment.
(c) The protest payment must be made within the period set out in Section 403.076 or 403.077 for the filing of a refund claim.
Notes and commentary — not statutory text
History
Added by Acts 1989, 71st Leg., ch. 232, Sec. 24, eff. Sept. 1, 1989. Amended by Acts 1993, 73rd Leg., ch. 486, Sec. 7.09, eff. Sept. 1, 1993; Acts 1995, 74th Leg., ch. 76, Sec. 9.58, eff. Sept. 1, 1995.
Amended by:
Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080), Sec. 1, eff. September 1, 2021.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/GV/htm/GV.403.htm
- Text hash
- sha256 221d74161b88d8acb3bfc24e313ce2480ba9952263865a8468e754546304ac53
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
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