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Texas Tax Code - Section 112.151. Suit For Refund

Legal Research Home > Texas Laws > Tax Code > Texas Tax Code - Section 112.151. Suit For 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	(f)  Repealed by Acts 1997, 75th Leg., ch. 1423, § 19.128, 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.

Last modified: August 11, 2007