Texas Tax Code § 31.115 Payment Of Tax Under Protest

Sec. 31.115. PAYMENT OF TAX UNDER PROTEST. Payment of an ad valorem tax is involuntary if the taxpayer indicates that the tax is paid under protest:

(1) on the instrument by which the tax is paid; or

(2) in a document accompanying the payment.

Added by Acts 1995, 74th Leg., ch. 993, Sec. 1, eff. June 17, 1995.

Section: Previous  31.04  31.05  31.06  31.061  31.07  31.071  31.072  31.073  31.075  31.08  31.081  31.10  31.11  31.111  31.115

Last modified: September 28, 2016