Texas Tax Code Title 2, Chapter 112 - Taxpayers' Suits

SUBCHAPTER A GENERAL PROVISIONS

• Texas Section 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...

SUBCHAPTER B SUIT AFTER PROTEST PAYMENT

• Texas Section 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...
• Texas Section 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,...
• Texas Section 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...
• Texas Section 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...
• Texas Section 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, Sec. 1, eff....
• Texas Section 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...
• Texas Section 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....
• Texas Section 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,...
• Texas Section 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...
• Texas Section 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...

SUBCHAPTER C INJUNCTIONS

• Texas Section 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...
• Texas Section 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...
• Texas Section 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...
• Texas Section 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...
• Texas Section 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...
• Texas Section 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...
• Texas Section 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...
• Texas Section 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...
• Texas Section 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...
• Texas Section 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...

SUBCHAPTER D SUIT FOR TAX REFUND

• Texas Section 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...
• Texas Section 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...
• Texas Section 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...
• Texas Section 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....
• Texas Section 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, Sec. 1, eff. Jan....
• Texas Section 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....
• Texas Section 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 and due from...
• Texas Section 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...

Last modified: September 28, 2016