Sec. 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. The petitioner may amend the original petition to include all additional taxes paid under protest before five days before the day the suit is set for a hearing or may elect to file a separate suit. No such election shall prevent the court from exercising its power to consolidate or sever suits and claims under the Texas Rules of Civil Procedure.
(b) Repealed by Acts 1989, 71st Leg., ch. 232, Sec. 25(a), eff. Sept. 1, 1989.
(c) This section applies to additional taxes paid under protest only if a written protest is filed with the additional taxes and the protest states the same reason for contending the payment of taxes that was stated in the original protest.
Acts 1981, 67th Leg., p. 1513, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 1374, ch. 283, Sec. 7, eff. Sept. 1, 1983; Acts 1989, 71st Leg., ch. 232, Sec. 25(a), eff. Sept. 1, 1989.
Structure Texas Statutes
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