Tex. Tax Code § 112.053 · Subchapter B. SUIT AFTER PROTEST PAYMENT
TAXPAYER SUIT: PARTIES; ISSUES.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) A suit authorized by this subchapter must be brought against the public official charged with the duty of collecting the tax, the comptroller, and the attorney general.
(b) The issues to be determined in the suit are limited to those arising from the reasons expressed in the written protest as originally filed.
(c) A copy of the written protest as originally filed must be attached to the original petition filed by the person paying the tax with the court and to the copies of the original petition served on the comptroller, the attorney general, and the public official charged with the duty of collecting the tax.
(d) The attorney general shall represent the comptroller in a suit under this subchapter.
(e) A person may not intervene in a suit under this subchapter.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1512, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1987, 70th Leg., ch. 89, Sec. 2, eff. Sept. 1, 1987; Acts 1997, 75th Leg., ch. 1423, Sec. 19.05, eff. Sept. 1, 1997.
Amended by:
Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080), Sec. 6, 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/TX/htm/TX.112.htm
- Text hash
- sha256 c9be94f7985b1c72e0b8d1a24dabcd26bf9527c9fadba87ff40493e4096a18a7
- 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
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.