TAX CODE
CHAPTER 112. TAXPAYERS' SUITS
SUBCHAPTER A. GENERAL PROVISIONS
§ 112.001. TAXPAYERS' SUITS: JURISDICTION. The
district courts of Travis County have exclusive, original
jurisdiction of a taxpayer suit brought under this chapter. This
section prevails over a provision of Chapter 25, Government Code,
to the extent of any conflict.
Acts 1981, 67th Leg., p. 1512, ch. 389, § 1, eff. Jan. 1, 1982.
Amended by Acts 1989, 71st Leg., ch. 232, § 3, eff. Sept. 1,
1989.
§ 112.002. INCLUSION OF PENALTY AND INTEREST. In this
chapter, the terms "tax" and "fee" include an assessment, tax, or
fee, and the penalty and interest computed by reference to the
amount of the assessment, tax, or fee.
Added by Acts 1991, 72nd Leg., ch. 705, § 7, eff. Sept. 1, 1991.
SUBCHAPTER B. SUIT AFTER PROTEST PAYMENT
§ 112.051. PROTEST PAYMENT REQUIRED. (a) If a person
who is required to pay a tax or fee imposed by this title or
collected by the comptroller under any law, including a local tax
collected by the comptroller, contends that the tax or fee is
unlawful or that the public official charged with the duty of
collecting the tax or fee 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 of
time set out in Subdivision (3) of Subsection (c) of Section 111.104
of this code for the filing of refund claims.
Acts 1981, 67th Leg., p. 1512, ch. 389, § 1, eff. Jan. 1, 1982.
Amended by Acts 1983, 68th Leg., p. 460, ch. 94, § 6, eff. May 10,
1983; Acts 1989, 71st Leg., ch. 232, § 4, eff. Sept. 1, 1989.
§ 112.052. TAXPAYER SUIT AFTER PAYMENT UNDER
PROTEST. (a) A person may bring suit against the state to recover
an occupation, excise, gross receipts, franchise, license, or
privilege tax or fee required to be paid to the state if the person
has first paid the tax under protest as required by Section 112.051
of this code.
(b) A suit under this section must be brought before the
91st day after the date the protest payment was made, or the suit is
barred, except that for the tax imposed by Chapter 171 for a regular
annual period, if an extension is granted to the taxpayer under
Section 171.202(c) for filing the report and the taxpayer files the
report on or before the last date of the extension period, the
protest required by Section 112.051 may be filed with the report to
cover the entire amount of tax paid for the period, and suit for the
recovery of the entire amount of tax paid for the period may be
filed before the 91st day after the date the report is filed. If the
report is not filed on or before the last date of the extension
period, a protest filed with the report applies only to the amount
of tax, if any, paid when the report is filed.
(c) The state may bring a counterclaim in a suit brought
under this section if the counterclaim relates to taxes or fees
imposed under the same statute and during the same period as the
taxes or fees that are the subject of the suit and if the
counterclaim is filed not later than the 30th day before the date
set for trial on the merits of the suit. The state is not required
to make an assessment of the taxes or fees subject to the
counterclaim under any other statute, and the period of limitation
applicable to an assessment of the taxes or fees does not apply to a
counterclaim brought under this subsection.
Acts 1981, 67th Leg., p. 1512, ch. 389, § 1, eff. Jan. 1, 1982.
Amended by Acts 1983, 68th Leg., p. 1373, ch. 283, § 6, eff.
Sept. 1, 1983; Acts 1989, 71st Leg., ch. 232, § 5, eff. Sept. 1,
1989; Acts 1993, 73rd Leg., ch. 486, § 7.01, eff. Sept. 1, 1993.
§ 112.053. TAXPAYER SUIT: PARTIES; ISSUES. (a) A
suit authorized by this subchapter must be brought against the
public official charged with the duty of collecting the tax or fee,
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 or fee 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 or fee.
Acts 1981, 67th Leg., p. 1512, ch. 389, § 1, eff. Jan. 1, 1982.
Amended by Acts 1987, 70th Leg., ch. 89, § 2, eff. Sept. 1, 1987;
Acts 1997, 75th Leg., ch. 1423, § 19.05, eff. Sept. 1, 1997.
§ 112.054. TRIAL DE NOVO. The trial of the issues in a
suit under this subchapter is de novo.
Acts 1981, 67th Leg., p. 1512, ch. 389, § 1, eff. Jan. 1, 1982.
§ 112.055. CLASS ACTIONS. (a) In this section, a class
action includes a suit brought under this subchapter by at least two
persons who have paid taxes under protest as required by Section
112.051 of this code.
(b) In a class action, all taxpayers who are within the same
class as the persons bringing the suit, who are represented in the
class action, and who have paid taxes under protest as required by
Section 112.051 of this code, are not required to file separate
suits, but are entitled to and are governed by the decision rendered
in the class action.
Acts 1981, 67th Leg., p. 1512, ch. 389, § 1, eff. Jan. 1, 1982.
§ 112.056. ADDITIONAL PROTEST PAYMENTS BEFORE
HEARING. (a) A petitioner shall pay additional taxes when due
under protest after the filing of a suit authorized by this
subchapter and before the trial. The petitioner may amend the
original petition to include all additional taxes paid under
protest before five days before the day the suit is set for a
hearing or may elect to file a separate suit. No such election
shall prevent the court from exercising its power to consolidate or
sever suits and claims under the Texas Rules of Civil Procedure.
(b) Repealed by Acts 1989, 71st Leg., ch. 232, § 25(a),
eff. Sept. 1, 1989.
(c) This section applies to additional taxes paid under
protest only if a written protest is filed with the additional taxes
and the protest states the same reason for contending the payment of
taxes that was stated in the original protest.
Acts 1981, 67th Leg., p. 1513, ch. 389, § 1, eff. Jan. 1, 1982.
Amended by Acts 1983, 68th Leg., p. 1374, ch. 283, § 7, eff.
Sept. 1, 1983; Acts 1989, 71st Leg., ch. 232, § 25(a), eff.
Sept. 1, 1989.
§ 112.057. PROTEST PAYMENTS DURING APPEAL. (a) If the
state or the person who brought the suit appeals the judgment of a
trial court in a suit authorized by this subchapter, the person who
brought the suit shall continue to pay additional taxes under
protest as the taxes become due during the appeal.
(b) Additional taxes that are paid under protest during the
appeal of the suit shall be governed by the outcome of the suit
without the necessity of the person filing an additional suit for
the additional taxes.
Acts 1981, 67th Leg., p. 1513, ch. 389, § 1, eff. Jan. 1, 1982.
Amended by Acts 1989, 71st Leg., ch. 232, § 6, eff. Sept. 1,
1989.
§ 112.058. SUBMISSION OF PROTEST PAYMENTS TO
COMPTROLLER. (a) Payments made under protest are to be handled as
follows:
(1) An officer who receives payments made under
protest as required by Section 112.051 shall each day send to the
comptroller the payments, a list of the persons making the
payments, and a written statement that the payments were made under
protest.
(2) The comptroller shall, immediately on receipt,
credit the payments to each fund to which the tax or fee paid under
protest is allocated by law.
(3) The comptroller shall maintain detailed records of
payments made under protest.
(4) A payment under protest bears pro rata interest.
The pro rata interest is the amount of interest earned by the
protested funds.
(b) Repealed by Acts 2003, 78th Leg., ch. 1310, §
121(25).
(c) Repealed by Acts 2003, 78th Leg., ch. 1310, §
121(25).
(d) All protest payments of the following taxes that become
due during the fiscal biennium beginning September 1, 1987, may not
be placed in a suspense account, but shall immediately be deposited
to the credit of the fund or funds to which those taxes are
allocated by law:
(1) taxes imposed under Chapter 151, 152, 154, 155,
156, 157, or 171 of this code;
(2) taxes imposed under Article 4.11A, Insurance Code;
(3) surtaxes imposed under Article 1.14-1, 1.14-2,
4.10, 4.11, or 9.59, Insurance Code; and
(4) taxes and fees paid under the provisions enacted
by Article 9, H.B. No. 61, Acts of the 70th Legislature, 2nd Called
Session, 1987.
(e) All protest payments of the taxes imposed under Chapters
151, 152, 154, 155, 156, 157, and 171 that become due during the
fiscal biennium beginning September 1, 1989, may not be placed in a
suspense account, but immediately shall be deposited to the credit
of the fund or funds to which those taxes are allocated by law.
(f) All protest payments of taxes or of fees on prizes
imposed by and collected for the state under Chapter 2001,
Occupations Code, that become due on or after September 1, 1993, are
governed by Subchapter J, Chapter 403, Government Code.
Acts 1981, 67th Leg., p. 1513, ch. 389, § 1, eff. Jan. 1, 1982.
Amended by Acts 1985, 69th Leg., ch. 233, § 1, eff. June 3, 1985;
Acts 1987, 70th Leg., ch. 421, § 1, eff. Aug. 31, 1987; Acts
1987, 70th Leg., 2nd C.S., ch. 5, art. 10, § 1; Acts 1989, 71st
Leg., ch. 232, § 7, eff. Sept. 1, 1989; Acts 1991, 72nd Leg., ch.
641, § 26, eff. Sept. 1, 1991; Acts 1993, 73rd Leg., ch. 286,
§ 25, eff. Sept. 1, 1993; Acts 1993, 73rd Leg., ch. 486, §
7.02, eff. Sept. 1, 1993; Acts 1997, 75th Leg., ch. 1423, §
19.06, eff. Sept. 1, 1997; Acts 2001, 77th Leg., ch. 1420, §
14.836, eff. Sept. 1, 2001; Acts 2003, 78th Leg., ch. 1310, §
92, 121(25), eff. Sept. 1, 2003.
§ 112.059. DISPOSITION OF PROTEST PAYMENTS BELONGING TO
THE STATE. If a suit authorized by this subchapter is not brought
in the manner or within the time required or if the suit is properly
filed and results in a final determination that a tax payment or a
portion of a tax payment made under protest, including the pro rata
amount of interest earned on the payment, belongs to the state, the
comptroller shall ensure that the proper amount has been deposited
to the credit of the appropriate state fund.
Acts 1981, 67th Leg., p. 1513, ch. 389, § 1, eff. Jan. 1, 1982.
Amended by Acts 1991, 72nd Leg., ch. 641, § 27, eff. Sept. 1,
1991; Acts 1993, 73rd Leg., ch. 486, § 7.03, eff. Sept. 1, 1993;
Acts 1997, 75th Leg., ch. 1423, § 19.07, eff. Sept. 1, 1997.
§ 112.060. CREDIT OR REFUND. (a) If a suit under this
subchapter results in a final determination that all or part of the
money paid under protest was unlawfully demanded by the public
official and belongs to the taxpayer, the comptroller shall credit
the proper amount, with the pro rata interest earned on that amount,
against any other amount finally determined to be due to the state
from the taxpayer according to information in the custody of the
comptroller and shall refund the remainder by the issuance of a
refund warrant.
(b) A refund warrant shall be written and signed by the
comptroller.
(c) Each tax refund warrant shall be drawn against each fund
to which the taxes paid under protest are allocated by law. If
there are not sufficient funds in each fund to which the taxes paid
under protest are allocated by law to pay a refund required to be
paid under Subsection (a) of this section, then the comptroller
shall draw the warrant against the General Revenue Fund or other
funds from which refund appropriations may be made, as the
comptroller determines appropriate.
(d) The comptroller shall issue each tax refund warrant and
shall deliver it to the person entitled to receive it.
(e) The comptroller may not refund an amount of tax to a
taxpayer or person who collects taxes from another person unless
the taxpayer or person refunds all the taxes to the person from whom
the taxes were collected.
Acts 1981, 67th Leg., p. 1514, ch. 389, § 1, eff. Jan. 1, 1982.
Amended by Acts 1985, 69th Leg., ch. 233, § 2, eff. June 3, 1985;
Acts 1989, 71st Leg., ch. 232, § 8, eff. Sept. 1, 1989; Acts
1993, 73rd Leg., ch. 486, § 7.04, eff. Sept. 1, 1993; Acts 1997,
75th Leg., ch. 1040, § 9, eff. Sept. 1, 1997; Acts 1997, 75th
Leg., ch. 1423, § 19.08, eff. Sept. 1, 1997.
SUBCHAPTER C. INJUNCTIONS
§ 112.101. REQUIREMENTS BEFORE INJUNCTION. (a) An
action for a restraining order or injunction that prohibits the
assessment or collection of a tax or fee imposed by this title or
collected by the comptroller under any law, including a local tax
collected by the comptroller, or a statutory penalty assessed for
the failure to pay the tax or fee may not be brought against the
public official charged with the duty of collecting the tax or fee
or a representative of the public official unless the applicant for
the order or injunction has first:
(1) filed with the attorney general not later than the
fifth day before the date the action is filed a statement of the
grounds on which the order or injunction is sought; and
(2) either:
(A) paid to the public official who collects the
tax or fee all taxes, fees, and penalties then due by the applicant
to the state; or
(B) filed with the public official who collects
the tax or fee a good and sufficient bond to guarantee the payment
of the taxes, fees, and penalties in an amount equal to twice the
amount of the taxes, fees, and penalties then due and that may
reasonably be expected to become due during the period the order or
injunction is in effect.
(b) The amount and terms of the bond and the sureties on the
bond authorized by Subsection (a)(2)(B) must be approved by and
acceptable to the judge of the court granting the order or
injunction and the attorney general.
(c) The application for the restraining order or injunction
must state under the oath of the applicant or the agent or attorney
of the applicant that:
(1) the statement required by Subsection (a)(1) has
been filed as provided by that subsection; and
(2) the payment of taxes, fees, and penalties has been
made as provided by Subsection (a)(2)(A) or a bond has been approved
and filed as provided by Subsection (a)(2)(B) and Subsection (b).
(d) The public official shall deliver a payment or bond
required by Subsection (a)(2) to the comptroller. The comptroller
shall deposit a payment made under Subsection (a)(2)(A) to the
credit of each fund to which the tax, fee, or penalty is allocated
by law. A payment made under Subsection (a)(2)(A) bears pro rata
interest. The pro rata interest is the amount of interest that
would be due if the amount had been placed into the suspense account
of the comptroller.
Acts 1981, 67th Leg., p. 1514, ch. 389, § 1, eff. Jan. 1, 1982.
Amended by Acts 1989, 71st Leg., ch. 232, § 9, eff. Sept. 1,
1989; Acts 1993, 73rd Leg., ch. 486, § 7.05, eff. Sept. 1, 1993;
Acts 1997, 75th Leg., ch. 1423, § 19.09, eff. Sept. 1, 1997.
§ 112.1011. NATURE OF ACTION FOR INJUNCTION. (a) A
court may not issue a restraining order or consider the issuance of
an injunction that prohibits the assessment or collection of an
amount described by Section 112.101(a) unless the applicant for the
order or injunction demonstrates that:
(1) irreparable injury will result to the applicant if
the order or injunction is not granted;
(2) no other adequate remedy is available to the
applicant; and
(3) the applicant has a reasonable possibility of
prevailing on the merits of the claim.
(b) If the court issues a temporary or permanent injunction,
the court shall determine whether the amount the assessment or
collection of which the applicant seeks to prohibit is due and owing
to the state by the applicant.
Added by Acts 1989, 71st Leg., ch. 232, § 10, eff. Sept. 1, 1989.
§ 112.1012. COUNTERCLAIM. The state may bring a
counterclaim in a suit for a temporary or permanent injunction
brought under this subchapter if the counterclaim relates to taxes
or fees imposed under the same statute and during the same period as
the taxes or fees that are the subject of the suit and if the
counterclaim is filed not later than the 30th day before the date
set for trial on the merits of the application for a temporary or
permanent injunction. The state is not required to make an
assessment of the taxes or fees subject to the counterclaim under
any other statute, and the period of limitation applicable to an
assessment of the taxes or fees does not apply to a counterclaim
brought under this section.
Added by Acts 1989, 71st Leg., ch. 232, § 11, eff. Sept. 1, 1989.
§ 112.102. RECORDS AFTER INJUNCTION. (a) After the
granting of a restraining order or injunction under this
subchapter, the applicant shall make and keep records of all taxes
accruing during the period that the order or injunction is
effective.
(b) The records are open for inspection by the attorney
general and the public officer authorized to enforce the collection
of the tax to which the order or injunction applies during the
period that the order or injunction is effective and for one year
after the date that the order or injunction expires.
(c) The records must be adequate to determine the amount of
all affected taxes or fees accruing during the period that the order
or injunction is effective.
Acts 1981, 67th Leg., p. 1515, ch. 389, § 1, eff. Jan. 1, 1982.
Amended by Acts 1989, 71st Leg., ch. 232, § 12, eff. Sept. 1,
1989.
§ 112.103. REPORTS AFTER INJUNCTION. (a) On the first
Monday of each month during the period that an order or injunction
granted under this subchapter is effective, the applicant shall
make and file a report with the state officer authorized to enforce
the collection of the tax to which the order or injunction applies.
(b) The report must include the following monthly
information:
(1) the amount of the tax accruing;
(2) a description of the total purchases, receipts,
sales, and dispositions of all commodities, products, materials,
articles, items, services, and transactions on which the tax is
levied or by which the tax is measured;
(3) the name and address of each person to whom a
commodity, product, material, or article is sold or distributed or
for whom a service is performed; and
(4) if payment of the tax is evidenced or measured by
the sale or use of stamps or tickets, a complete record of all
stamps or tickets used, sold, or handled.
(c) The report shall be made on a form prescribed by the
state official with whom the report is required to be filed.
Acts 1981, 67th Leg., p. 1515, ch. 389, § 1, eff. Jan. 1, 1982.
Amended by Acts 1989, 71st Leg., ch. 232, § 13, eff. Sept. 1,
1989.
§ 112.104. ADDITIONAL PAYMENTS OR BOND. (a) If an
applicant for an order or injunction granted under this subchapter
has not filed a bond as required by Section 112.101(a)(2)(B) of this
code, the applicant shall pay to the comptroller all taxes, fees,
and penalties to which the order or injunction applies as those
taxes, fees, and penalties accrue and before they become
delinquent. The comptroller shall credit the payment to each fund
to which the tax, fee, or penalty is allocated by law.
(b) If the attorney general determines that the amount of a
bond filed under this subchapter is insufficient to cover double
the amount of taxes, fees, and penalties accruing after the
restraining order or injunction is granted, the attorney general
shall demand that the applicant file an additional bond.
Acts 1981, 67th Leg., p. 1515, ch. 389, § 1, eff. Jan. 1, 1982.
Amended by Acts 1989, 71st Leg., ch. 232, § 14, eff. Sept. 1,
1989; Acts 1993, 73rd Leg., ch. 486, § 7.06, eff. Sept. 1, 1993;
Acts 1997, 75th Leg., ch. 1423, § 19.10, eff. Sept. 1, 1997.
§ 112.105. DISMISSAL OF INJUNCTION. (a) The attorney
general or the state official authorized to enforce the collection
of a tax to which an order or injunction under this subchapter
applies may file in the court that has granted the order or
injunction an affidavit stating that the applicant has failed to
comply with or has violated a provision of this subchapter.
(b) On the filing of an affidavit authorized by Subsection
(a) of this section, the clerk of the court shall give notice to the
applicant to appear before the court to show cause why the order or
injunction should not be dismissed. The notice shall be served by
the sheriff of the county where the applicant resides or by any
other peace officer in the state.
(c) The date of the show-cause hearing, which shall be
within five days of service of the notice or as soon as the court can
hear it, shall be named in the notice.
(d) If the court finds that the applicant failed, at any
time before the suit is finally disposed of by the court of last
resort, to make and keep a record, file a report, file an additional
bond on the demand of the attorney general, or pay additional taxes,
fees, and penalties as required by this subchapter, the court shall
dismiss the application and dissolve the order or injunction.
Acts 1981, 67th Leg., p. 1515, ch. 389, § 1, eff. Jan. 1, 1982.
§ 112.106. FINAL DISMISSAL OR DISSOLUTION OF
INJUNCTION. (a) If a restraining order or injunction is finally
dismissed or dissolved, the comptroller shall:
(1) if a bond was filed, make demand on the applicant
and the applicant's sureties for the immediate payment of all
taxes, fees, and penalties due the state; or
(2) if no bond was filed, ensure that the proper amount
of taxes, fees, and penalties has been deposited to the credit of
the proper fund to which the taxes, fees, and penalties are
allocated.
(b) Taxes, fees, and penalties that are secured by a bond
and remain unpaid after a demand for payment shall be recovered in a
suit by the attorney general against the applicant and the
applicant's sureties in a court of competent jurisdiction of Travis
County or in any other court having jurisdiction of the suit.
Acts 1981, 67th Leg., p. 1516, ch. 389, § 1, eff. Jan. 1, 1982.
Amended by Acts 1993, 73rd Leg., ch. 486, § 7.07, eff. Sept. 1,
1993; Acts 1997, 75th Leg., ch. 1423, § 19.11, eff. Sept. 1,
1997.
§ 112.107. CREDIT OR REFUND. If the final judgment in a
suit under this subchapter maintains the right of the applicant for
a temporary or permanent injunction to prevent the assessment or
collection of the tax, the comptroller shall credit the money
deposited under this subchapter, with the pro rata interest earned
on the money, against any other amount finally determined to be due
to the state from the applicant according to information in the
custody of the comptroller and shall refund the remainder to the
applicant.
Acts 1981, 67th Leg., p. 1516, ch. 389, § 1, eff. Jan. 1, 1982.
Amended by Acts 1989, 71st Leg., ch. 232, § 15, eff. Sept. 1,
1989; Acts 1993, 73rd Leg., ch. 486, § 7.08, eff. Sept. 1, 1993;
Acts 1997, 75th Leg., ch. 1423, § 19.12, eff. Sept. 1, 1997.
§ 112.108. OTHER ACTIONS PROHIBITED. Except for a
restraining order or injunction issued as provided by this
subchapter, a court may not issue a restraining order, injunction,
declaratory judgment, writ of mandamus or prohibition, order
requiring the payment of taxes or fees into the registry or custody
of the court, or other similar legal or equitable relief against the
state or a state agency relating to the applicability, assessment,
collection, or constitutionality of a tax or fee covered by this
subchapter or the amount of the tax or fee due, provided, however,
that after filing an oath of inability to pay the tax, penalties,
and interest due, a party may be excused from the requirement of
prepayment of tax as a prerequisite to appeal if the court, after
notice and hearing, finds that such prepayment would constitute an
unreasonable restraint on the party's right of access to the
courts. The court may grant such relief as may be reasonably
required by the circumstances. A grant of declaratory relief
against the state or a state agency shall not entitle the winning
party to recover attorney fees.
Added by Acts 1989, 71st Leg., ch. 232, § 16, eff. Sept. 1, 1989.
Amended by Acts 1995, 74th Leg., ch. 579, § 13, eff. Jan. 1,
1996.
SUBCHAPTER D. SUIT FOR TAX REFUND
§ 112.151. SUIT FOR REFUND. (a) A person may sue the
comptroller to recover an amount of tax, penalty, or interest that
has been the subject of a tax refund claim if the person has:
(1) filed a tax refund claim under Section 111.104 of
this code;
(2) filed, as provided by Section 111.105 of this
code, a motion for rehearing that has been denied by the
comptroller; and
(3) paid any additional tax found due in a jeopardy or
deficiency determination that applies to the tax liability period
covered in the tax refund claim.
(b) The suit must be brought against both the comptroller
and the attorney general and must be filed in a district court.
(c) The suit must be filed before the expiration of 30 days
after the issue date of the denial of the motion for rehearing or it
is barred.
(d) The amount of the refund sought must be set out in the
original petition. A copy of the motion for rehearing filed under
Section 111.105 of this code must be attached to the original
petition filed with the court and to the copies of the original
petition served on the comptroller and the attorney general.
(e) A person may not intervene in the suit.
(f) Repealed by Acts 1997, 75th Leg., ch. 1423, § 19.128,
eff. Sept. 1, 1997.
Acts 1981, 67th Leg., p. 1516, ch. 389, § 1, eff. Jan. 1, 1982.
Amended by Acts 1987, 70th Leg., ch. 89, § 3, eff. Sept. 1, 1987;
Acts 1989, 71st Leg., ch. 232, § 17, 25(a), eff. Sept. 1, 1989;
Acts 1997, 75th Leg., ch. 1423, § 19.128, eff. Sept. 1, 1997.
§ 112.1512. COUNTERCLAIM. The state may bring a
counterclaim in a suit brought under this subchapter if the
counterclaim relates to taxes or fees imposed under the same
statute and during the same period as the taxes or fees that are the
subject of the suit and if the counterclaim is filed not later than
the 30th day before the date set for trial on the merits of the suit.
The state is not required to make an assessment of the taxes or fees
subject to the counterclaim under any other statute, and the period
of limitation applicable to an assessment of the taxes or fees does
not apply to a counterclaim brought under this section.
Added by Acts 1989, 71st Leg., ch. 232, § 18, eff. Sept. 1, 1989.
§ 112.152. ISSUES IN SUIT. (a) The grounds of error
contained in the motion for rehearing are the only issues that may
be raised in a suit under this subchapter.
(b) The suit applies only to a tax liability period
considered in the comptroller's decision.
Acts 1981, 67th Leg., p. 1516, ch. 389, § 1, eff. Jan. 1, 1982.
§ 112.153. ATTORNEY GENERAL TO REPRESENT
COMPTROLLER. The attorney general shall represent the comptroller
in a suit under this subchapter.
Acts 1981, 67th Leg., p. 1517, ch. 389, § 1, eff. Jan. 1, 1982.
§ 112.154. TRIAL DE NOVO. In a suit under this
subchapter, the issues shall be tried de novo as are other civil
cases.
Acts 1981, 67th Leg., p. 1517, ch. 389, § 1, eff. Jan. 1, 1982.
§ 112.155. JUDGMENT. (a) The amount of a judgment for
the plaintiff shall be credited against any tax, penalty, or
interest imposed by this title or by Section 81.111, Natural
Resources Code, 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.
Acts 1981, 67th Leg., p. 1517, ch. 389, § 1, eff. Jan. 1, 1982.
Amended by Acts 1989, 71st Leg., ch. 232, § 19, eff. Sept. 1,
1989; Acts 1997, 75th Leg., ch. 1423, § 19.13, eff. Sept. 1,
1997.
§ 112.156. RES JUDICATA. The rule of res judicata
applies in a suit under this subchapter only if the issues and the
tax liability periods in controversy are the same as were decided in
a previous final judgment entered in a Texas court of record in a
suit between the same parties.
Acts 1981, 67th Leg., p. 1517, ch. 389, § 1, eff. Jan. 1, 1982.
