Sec. 403.210. DISPOSITION OF PROTEST PAYMENTS BELONGING TO STATE. If a suit authorized by this subchapter is not brought in the manner or within the time required or if the suit is properly filed and results in a final determination that a tax or fee payment or a portion of a tax or fee payment made under protest, including the amount of interest credited on the payment, belongs to the state, the state retains the proper amount of the tax or fee payment and the proportionate share of the interest earned.
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