Texas Statutes
Subtitle B - Enforcement and Collection
Chapter 112 - Taxpayers' Suits

Subchapter A. General Provisions

Section 112.001. Taxpayers' Suits: Jurisdiction - Sec. 112.001. TAXPAYERS' SUITS: JURISDICTION. The district courts of Travis...

Section 112.002. Inclusion of Penalty and Interest - Sec. 112.002. INCLUSION OF PENALTY AND INTEREST. In this chapter,...

Section 112.003. Attorney's Fees - Sec. 112.003. ATTORNEY'S FEES. Except for a sanction under Chapter...

Subchapter B. Suit After Protest Payment

Section 112.051. Protest Payment Required - Sec. 112.051. PROTEST PAYMENT REQUIRED. (a) If a person who...

Section 112.052. Taxpayer Suit After Payment Under Protest - Sec. 112.052. TAXPAYER SUIT AFTER PAYMENT UNDER PROTEST. (a) A...

Section 112.053. Taxpayer Suit: Parties; Issues - Sec. 112.053. TAXPAYER SUIT: PARTIES; ISSUES. (a) A suit authorized...

Section 112.054. Trial De Novo - Sec. 112.054. TRIAL DE NOVO. The trial of the issues...

Section 112.055. Class Actions - Sec. 112.055. CLASS ACTIONS. (a) In this section, a class...

Section 112.056. Additional Protest Payments Before Hearing - Sec. 112.056. ADDITIONAL PROTEST PAYMENTS BEFORE HEARING. (a) A petitioner...

Section 112.057. Protest Payments During Appeal - Sec. 112.057. PROTEST PAYMENTS DURING APPEAL. (a) If the state...

Section 112.058. Submission of Protest Payments to Comptroller - Sec. 112.058. SUBMISSION OF PROTEST PAYMENTS TO COMPTROLLER. (a) The...

Section 112.059. Disposition of Protest Payments Belonging to the State - Sec. 112.059. DISPOSITION OF PROTEST PAYMENTS BELONGING TO THE STATE....

Section 112.060. Credit or Refund - Sec. 112.060. CREDIT OR REFUND. (a) If a suit under...

Subchapter D. Suit for Tax Refund

Section 112.151. Suit for Refund - Sec. 112.151. SUIT FOR REFUND. (a) A person may sue...

Section 112.1512. Counterclaim - Sec. 112.1512. COUNTERCLAIM. The state may bring a counterclaim in...

Section 112.152. Issues in Suit - Sec. 112.152. ISSUES IN SUIT. (a) The only issues that...

Section 112.153. Attorney General to Represent Comptroller - Sec. 112.153. ATTORNEY GENERAL TO REPRESENT COMPTROLLER. The attorney general...

Section 112.154. Trial De Novo - Sec. 112.154. TRIAL DE NOVO. In a suit under this...

Section 112.155. Judgment - Sec. 112.155. JUDGMENT. (a) The amount of a judgment for...

Section 112.156. Res Judicata - Sec. 112.156. RES JUDICATA. The rule of res judicata applies...

Subchapter E. Suit After Redetermination

Section 112.201. Suit After Redetermination - Sec. 112.201. SUIT AFTER REDETERMINATION. (a) A person may sue...

Section 112.202. Records - Sec. 112.202. RECORDS. A person shall produce, in connection with...

Section 112.203. Counterclaim - Sec. 112.203. COUNTERCLAIM. (a) The state may bring a counterclaim...

Section 112.204. Issues in Suit - Sec. 112.204. ISSUES IN SUIT. (a) The grounds of error...

Section 112.205. Attorney General to Represent Comptroller - Sec. 112.205. ATTORNEY GENERAL TO REPRESENT COMPTROLLER. The attorney general...

Section 112.206. Trial De Novo - Sec. 112.206. TRIAL DE NOVO. In a suit under this...

Section 112.207. Judgment - Sec. 112.207. JUDGMENT. (a) The amount of a judgment refunding...

Section 112.208. Res Judicata - Sec. 112.208. RES JUDICATA. The rule of res judicata applies...