Sec. 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, the person who brought the suit shall continue to pay additional taxes under protest as the taxes become due during the appeal.
(b) Additional taxes that are paid under protest during the appeal of the suit shall be governed by the outcome of the suit without the necessity of the person filing an additional suit for the additional taxes.
Acts 1981, 67th Leg., p. 1513, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 232, Sec. 6, 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