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    • Legislation USA
    • Texas Statutes
    • Tax Code
    • Title 2 - State Taxation
    • Subtitle B - Enforcement and Collection
    • Chapter 112 - Taxpayers' Suits
    • Subchapter B. Suit After Protest Payment
    • Section 112.054. Trial De Novo

    Texas Statutes
    Subchapter B. Suit After Protest Payment
    Section 112.054. Trial De Novo

    Sec. 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. Jan. 1, 1982.

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    Structure Texas Statutes

    Texas Statutes

    Tax Code

    Title 2 - State Taxation

    Subtitle B - Enforcement and Collection

    Chapter 112 - Taxpayers' Suits

    Subchapter B. Suit After Protest Payment

    Section 112.051. Protest Payment Required

    Section 112.052. Taxpayer Suit After Payment Under Protest

    Section 112.053. Taxpayer Suit: Parties; Issues

    Section 112.054. Trial De Novo

    Section 112.055. Class Actions

    Section 112.056. Additional Protest Payments Before Hearing

    Section 112.057. Protest Payments During Appeal

    Section 112.058. Submission of Protest Payments to Comptroller

    Section 112.059. Disposition of Protest Payments Belonging to the State

    Section 112.060. Credit or Refund

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