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
Section: 112.102 112.103 112.104 112.105 112.106 112.107 112.108 112.151 112.1512 112.152 112.153 112.154 112.155 112.156 113.001
§ 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
(2) filed, as provided by Section 111.105 of this
code, a motion for rehearing that has been denied by the
(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
(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(f) Repealed by Acts 1997, 75th Leg., ch. 1423, § 19.128,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