Tex. Tax Code § 112.155 · Subchapter D. SUIT FOR TAX REFUND OR TO DISPUTE RESULTS OF MANAGED AUDIT
JUDGMENT.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The amount of a judgment for the plaintiff shall be credited against any tax, penalty, or interest imposed by this title and due from the plaintiff.
(b) The remainder of the amount of a judgment not credited to a tax, penalty, or interest due shall be refunded to the plaintiff.
(c) The plaintiff is entitled to interest on the amount of tax included in a judgment for the plaintiff equal to the amount of interest that would be due if the tax had been deposited in the suspense account of the comptroller. The interest accrues beginning from the date that the tax was paid until:
(1) the date that the amount is credited against the plaintiff's tax liability; or
(2) a date determined by the comptroller that is not sooner than 10 days before the actual date on which a refund warrant is issued.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1517, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 232, Sec. 19, eff. Sept. 1, 1989; Acts 1997, 75th Leg., ch. 1423, Sec. 19.13, eff. Sept. 1, 1997.
Amended by:
Acts 2015, 84th Leg., R.S., Ch. 470 (S.B. 757), Sec. 6, eff. September 1, 2015.
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 ddf083203beb87f354e072b9f479a5361bfaac2a16f244147fd5a5fb6b369640
- 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.