Sec. 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, Sec. 11, eff. Sept. 1, 1989.
Section: Previous 112.056 112.057 112.058 112.059 112.060 112.101 112.1011 112.1012 112.102 112.103 112.104 112.105 112.106 112.107 112.108 NextLast modified: September 28, 2016