Sec. 31.115. PAYMENT OF TAX UNDER PROTEST. Payment of an ad valorem tax is involuntary if the taxpayer indicates that the tax is paid under protest:
(1) on the instrument by which the tax is paid; or
(2) in a document accompanying the payment.
Added by Acts 1995, 74th Leg., ch. 993, Sec. 1, eff. June 17, 1995.
Structure Texas Statutes
Subtitle E - Collections and Delinquency
Section 31.02. Delinquency Date
Section 31.03. Split Payment of Taxes
Section 31.031. Installment Payments of Certain Homestead Taxes
Section 31.035. Performance of Service in Lieu of Payment of Taxes on Homestead of Elderly Person
Section 31.036. Performance of Teaching Services in Lieu of Payment of School Taxes on Homestead
Section 31.04. Postponement of Delinquency Date
Section 31.06. Medium of Payment
Section 31.07. Certain Payments Accepted
Section 31.071. Conditional Payments
Section 31.072. Escrow Accounts
Section 31.073. Restricted or Conditional Payments Prohibited
Section 31.08. Tax Certificate
Section 31.081. Property Tax Withholding on Purchase of Business or Inventory
Section 31.10. Reports and Remittances of Other Taxes
Section 31.11. Refunds of Overpayments or Erroneous Payments
Section 31.111. Refunds of Duplicate Payments
Section 31.112. Refunds of Payments Made to Multiple Like Taxing Units