Sec. 403.207. ADDITIONAL PROTEST PAYMENTS BEFORE HEARING. (a) A petitioner shall pay additional taxes or fees 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 or fees paid under protest before five days before the day the suit is set for a hearing or may elect to file a separate suit. The election does not prevent the court from exercising its power to consolidate or sever suits and claims under the Texas Rules of Civil Procedure.
(b) This section applies to additional taxes or fees paid under protest only if a written protest is filed with the additional taxes or fees and the protest states the same reason for contending the payment of taxes or fees that was stated in the original protest.
Added by Acts 1989, 71st Leg., ch. 232, Sec. 24, eff. Sept. 1, 1989.
Structure Texas Statutes
Subtitle A - Executive Officers
Chapter 403 - Comptroller of Public Accounts
Subchapter J. Suits by Persons Owing Taxes or Fees
Section 403.201. Suits; Jurisdiction
Section 403.202. Protest Payment Required
Section 403.203. Protest Payment Suit After Payment Under Protest
Section 403.204. Protest Payment Suit: Parties; Issues
Section 403.205. Trial De Novo
Section 403.206. Class Actions
Section 403.207. Additional Protest Payments Before Hearing
Section 403.208. Protest Payments During Appeal
Section 403.209. Submission of Protest Payments to Comptroller
Section 403.210. Disposition of Protest Payments Belonging to State
Section 403.211. Credit or Refund
Section 403.212. Requirements Before Injunction
Section 403.213. Nature of Action for Injunction
Section 403.215. Records After Injunction
Section 403.216. Reports After Injunction
Section 403.217. Additional Payments or Bond
Section 403.218. Dismissal of Injunction
Section 403.219. Final Dismissal or Dissolution of Injunction
Section 403.220. Credit or Refund