reglab/housing_qa huggingface dataset:
TX Govt Code § 403.203 (2021)
2021 Texas Statutes|Government Code|Title 4 - Executive Branch|Subtitle A - Executive Officers|Chapter 403 - Comptroller of Public Accounts|Subchapter J. Suits by Persons Owing Taxes or Fees|Section 403.203. Protest Payment Suit After Payment Under Protest

Sec. 403.203.  PROTEST PAYMENT SUIT AFTER PAYMENT UNDER PROTEST.  (a)  A person may bring suit against the state to recover an occupation, excise, gross receipts, franchise, license, or privilege tax or fee covered by this subchapter and required to be paid to the state if the person has first paid the tax under protest as required by Section 403.202.(b)  A suit under this section must be brought before the 91st day after the day the protest payment was made, or the suit is barred;  provided that with respect to any tax or fee assessed annually but that is required to be paid in installments, the protest required by Section 403.202 may be filed with the final annual return and suit for the recovery for any such installment may be filed within 90 days after the final annual return is due.(c)  The state may bring a counterclaim in a suit brought under this section if the counterclaim relates to taxes or fees imposed under the same statute and during the same period as the taxes or fees that are the subject of the suit and if the counterclaim is filed not later than the 30th day before the date set for trial on the merits of the suit.  The state is not required to make an assessment of the taxes or fees subject to the counterclaim under any other statute, and the period of limitation applicable to an assessment of the taxes or fees does not apply to a counterclaim brought under this subsection.|Added by Acts 1989, 71st Leg., ch. 232, Sec. 24, eff. Sept. 1, 1989.  Amended by Acts 1993, 73rd Leg., ch. 486, Sec. 7.10, eff. Sept. 1, 1993.|
TX Govt Code § 403.204 (2021)
2021 Texas Statutes|Government Code|Title 4 - Executive Branch|Subtitle A - Executive Officers|Chapter 403 - Comptroller of Public Accounts|Subchapter J. Suits by Persons Owing Taxes or Fees|Section 403.204. Protest Payment Suit: Parties; Issues

Sec. 403.204.  PROTEST PAYMENT SUIT:  PARTIES;  ISSUES.  (a)  A suit authorized by this subchapter must be brought against the public official charged with the duty of collecting the tax or fee, the comptroller, and the attorney general.(b)  The issues to be determined in the suit are limited to those arising from the reasons expressed in the written protest as originally filed.(c)  A copy of the written protest as originally filed must be attached to the original petition filed by the person paying the tax or fee with the court and to the copies of the original petition served on the comptroller, the attorney general, and the public official charged with the duty of collecting the tax or fee.|Added by Acts 1989, 71st Leg., ch. 232, Sec. 24, eff. Sept. 1, 1989.  Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 7.20, eff. Sept. 1, 1997.|
TX Govt Code § 403.205 (2021)
2021 Texas Statutes|Government Code|Title 4 - Executive Branch|Subtitle A - Executive Officers|Chapter 403 - Comptroller of Public Accounts|Subchapter J. Suits by Persons Owing Taxes or Fees|Section 403.205. Trial De Novo

Sec. 403.205.  TRIAL DE NOVO.  The trial of the issues in a suit under this subchapter is de novo.|Added by Acts 1989, 71st Leg., ch. 232, Sec. 24, eff. Sept. 1, 1989.|
TX Govt Code § 403.206 (2021)
2021 Texas Statutes|Government Code|Title 4 - Executive Branch|Subtitle A - Executive Officers|Chapter 403 - Comptroller of Public Accounts|Subchapter J. Suits by Persons Owing Taxes or Fees|Section 403.206. Class Actions

Sec. 403.206.  CLASS ACTIONS.  (a)  In this section, a class action includes a suit brought under this subchapter by at least two persons who have paid taxes or fees under protest as required by Section 403.202.(b)  In a class action, all taxpayers who are within the same class as the persons bringing the suit, who are represented in the class action, and who have paid taxes or fees under protest as required by Section 403.202 are not required to file separate suits but are entitled to and are governed by the decision rendered in the class action.|Added by Acts 1989, 71st Leg., ch. 232, Sec. 24, eff. Sept. 1, 1989.|
TX Govt Code § 403.207 (2021)
2021 Texas Statutes|Government Code|Title 4 - Executive Branch|Subtitle A - Executive Officers|Chapter 403 - Comptroller of Public Accounts|Subchapter J. Suits by Persons Owing Taxes or Fees|Section 403.207. Additional Protest Payments Before Hearing

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.|
TX Govt Code § 403.208 (2021)
2021 Texas Statutes|Government Code|Title 4 - Executive Branch|Subtitle A - Executive Officers|Chapter 403 - Comptroller of Public Accounts|Subchapter J. Suits by Persons Owing Taxes or Fees|Section 403.208. Protest Payments During Appeal

Sec. 403.208.  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 or fees under protest as the taxes or fees become due during the appeal.(b)  Additional taxes or fees that are paid under protest during the appeal of the suit are governed by the outcome of the suit without the necessity of the person filing an additional suit for the additional taxes or fees.|Added by Acts 1989, 71st Leg., ch. 232, Sec. 24, eff. Sept. 1, 1989.|
TX Govt Code § 403.209 (2021)
2021 Texas Statutes|Government Code|Title 4 - Executive Branch|Subtitle A - Executive Officers|Chapter 403 - Comptroller of Public Accounts|Subchapter J. Suits by Persons Owing Taxes or Fees|Section 403.209. Submission of Protest Payments to Comptroller

Sec. 403.209.  SUBMISSION OF PROTEST PAYMENTS TO COMPTROLLER.  (a)  An officer who receives payments of taxes or fees made under protest as required by Section 403.202 shall each day send to the comptroller the payments, a list of the persons making the payments, and a written statement that the payments were made under protest.(b)  The comptroller shall deposit each payment made under protest in the General Revenue Fund or to the fund or funds to which the tax or fee is allocated by law.(c)  The comptroller or the officer who receives a payment made under protest, if designated by the comptroller, shall maintain detailed records of the payment made under protest.(d)  For purposes of a tax or fee paid under protest under this subchapter, the interest to be credited on the tax or fee is an amount equal to the amount of interest that would have been earned by the tax or fee if the tax or fee had been deposited into the suspense account of the comptroller.|Added by Acts 1989, 71st Leg., ch. 232, Sec. 24, eff. Sept. 1, 1989.  Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 7.21, eff. Sept. 1, 1997.|
TX Govt Code § 403.210 (2021)
2021 Texas Statutes|Government Code|Title 4 - Executive Branch|Subtitle A - Executive Officers|Chapter 403 - Comptroller of Public Accounts|Subchapter J. Suits by Persons Owing Taxes or Fees|Section 403.210. Disposition of Protest Payments Belonging to State

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.|
TX Govt Code § 403.211 (2021)
2021 Texas Statutes|Government Code|Title 4 - Executive Branch|Subtitle A - Executive Officers|Chapter 403 - Comptroller of Public Accounts|Subchapter J. Suits by Persons Owing Taxes or Fees|Section 403.211. Credit or Refund

Sec. 403.211.  CREDIT OR REFUND.  (a)  If a suit under this subchapter results in a final determination that all or part of the money paid under protest was unlawfully demanded by the public official and belongs to the payer, the comptroller, as soon as practicable on or after September 1 of the first year of the first state biennium that begins after the date of the final determination of the suit, shall credit the proper amount, with the interest credited on that amount, against any other amount finally determined to be due to the state from the payer according to information in the custody of the comptroller and shall refund the remainder to the payer by the issuance of a refund warrant.(b)  A refund warrant shall be written and signed by the comptroller.(c)  The comptroller shall draw a refund warrant against the General Revenue Fund or other funds from which refund appropriations may be made, as the comptroller determines appropriate.(d)  The comptroller shall deliver each refund warrant issued to the person entitled to receive it.|Added by Acts 1989, 71st Leg., ch. 232, Sec. 24, eff. Sept. 1, 1989.  Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 7.22, eff. Sept. 1, 1997.|
TX Govt Code § 403.212 (2021)
2021 Texas Statutes|Government Code|Title 4 - Executive Branch|Subtitle A - Executive Officers|Chapter 403 - Comptroller of Public Accounts|Subchapter J. Suits by Persons Owing Taxes or Fees|Section 403.212. Requirements Before Injunction

Sec. 403.212.  REQUIREMENTS BEFORE INJUNCTION.  (a)  An action for a restraining order or injunction that prohibits the assessment or collection of a state tax;  license, registration, or filing fee;  or statutory penalty assessed for the failure to pay the state tax or fee may not be brought against a state official or a representative of an official in this state unless the applicant for the order or injunction has first:(1)  filed with the attorney general not later than the fifth day before the date the action is filed a statement of the grounds on which the order or injunction is sought;  and(2)  either:(A)  paid to the state official who collects the tax or fee all taxes, fees, and penalties then due by the applicant to the state;  or(B)  filed with the state official who collects the tax or fee a good and sufficient bond to guarantee the payment of the taxes, fees, and penalties in an amount equal to twice the amount of the taxes, fees, and penalties then due and that may reasonably be expected to become due during the period the order or injunction is in effect.(b)  The amount and terms of the bond and the sureties on the bond authorized by Subsection (a)(2)(B) must be approved by and acceptable to the judge of the court granting the order or injunction and the attorney general.(c)  The application for the restraining order or injunction must state under the oath of the applicant or the agent or attorney of the applicant that:(1)  the statement required by Subsection (a)(1) has been filed as provided by that subsection;  and(2)  the payment of taxes, fees, and penalties has been made as provided by Subsection (a)(2)(A) or a bond has been approved and filed as provided by Subsection (a)(2)(B) and Subsection (b).(d)  A state official who receives a payment or bond under Subsection (a)(2) shall deliver the payment or bond to the comptroller. The comptroller shall deposit a payment made under Subsection (a)(2)(A) to the credit of each fund to which the tax, fee, or penalty is allocated by law.(e)  Repealed by Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080), Sec. 11(1), eff. September 1, 2021.|Added by Acts 1989, 71st Leg., ch. 232, Sec. 24, eff. Sept. 1, 1989.  Amended by Acts 1993, 73rd Leg., ch. 486, Sec. 7.11, eff. Sept. 1, 1993;  Acts 1997, 75th Leg., ch. 1423, Sec. 7.23, eff. Sept. 1, 1997.Amended by: Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080), Sec. 11(1), eff. September 1, 2021.|
TX Govt Code § 403.213 (2021)
2021 Texas Statutes|Government Code|Title 4 - Executive Branch|Subtitle A - Executive Officers|Chapter 403 - Comptroller of Public Accounts|Subchapter J. Suits by Persons Owing Taxes or Fees|Section 403.213. Nature of Action for Injunction

Sec. 403.213.  NATURE OF ACTION FOR INJUNCTION.  (a)  A court may not issue a restraining order or consider the issuance of an injunction that prohibits the assessment or collection of a tax, fee, or other amount covered by Section 403.212 unless the applicant for the order or injunction demonstrates that:(1)  irreparable injury will result to the applicant if the order or injunction is not granted;(2)  no other adequate remedy is available to the applicant;  and(3)  the applicant has a reasonable possibility of prevailing on the merits of the claim.(b)  If the court issues a temporary or permanent injunction, the court shall determine whether the amount the assessment or collection of which the applicant seeks to prohibit is due and owing to the state by the applicant.|Added by Acts 1989, 71st Leg., ch. 232, Sec. 24, eff. Sept. 1, 1989.|
TX Govt Code § 403.214 (2021)
2021 Texas Statutes|Government Code|Title 4 - Executive Branch|Subtitle A - Executive Officers|Chapter 403 - Comptroller of Public Accounts|Subchapter J. Suits by Persons Owing Taxes or Fees|Section 403.214. Counterclaim

Sec. 403.214.  COUNTERCLAIM.  The state may bring a counterclaim in a suit for a temporary or permanent injunction brought under this subchapter if the counterclaim relates to taxes or fees imposed under the same statute and during the same period as the taxes or fees that are the subject of the suit and if the counterclaim is filed not later than the 30th day before the date set for trial on the merits of the application for a temporary or permanent injunction.  The state is not required to make an assessment of the taxes or fees subject to the counterclaim under any other statute, and the period of limitation applicable to an assessment of the taxes or fees does not apply to a counterclaim brought under this section.|Added by Acts 1989, 71st Leg., ch. 232, Sec. 24, eff. Sept. 1, 1989.|
TX Govt Code § 403.215 (2021)
2021 Texas Statutes|Government Code|Title 4 - Executive Branch|Subtitle A - Executive Officers|Chapter 403 - Comptroller of Public Accounts|Subchapter J. Suits by Persons Owing Taxes or Fees|Section 403.215. Records After Injunction

Sec. 403.215.  RECORDS AFTER INJUNCTION.  (a)  After the granting of a restraining order or injunction under this subchapter, the applicant shall make and keep records of all taxes and fees accruing during the period that the order or injunction is effective.(b)  The records are open for inspection by the attorney general and the state officer authorized to enforce the collection of the tax or fee to which the order or injunction applies during the period that the order or injunction is effective and for one year after the date that the order or injunction expires.(c)  The records must be adequate to determine the amount of all affected taxes or fees accruing during the period that the order or injunction is effective.|Added by Acts 1989, 71st Leg., ch. 232, Sec. 24, eff. Sept. 1, 1989.|
TX Govt Code § 403.216 (2021)
2021 Texas Statutes|Government Code|Title 4 - Executive Branch|Subtitle A - Executive Officers|Chapter 403 - Comptroller of Public Accounts|Subchapter J. Suits by Persons Owing Taxes or Fees|Section 403.216. Reports After Injunction

Sec. 403.216.  REPORTS AFTER INJUNCTION.  (a)  On the first Monday of each month during the period that an order or injunction granted under this subchapter is effective, the applicant shall make and file a report with the state officer authorized to enforce the collection of the tax or fee to which the order or injunction applies.(b)  The report must include the following monthly information:(1)  the amount of the tax accruing;(2)  a description of the total purchases, receipts, sales, and dispositions of all commodities, products, materials, articles, items, services, and transactions on which the tax is levied or by which the tax or fee is measured;(3)  the name and address of each person to whom a commodity, product, material, or article is sold or distributed or for whom a service is performed;(4)  if the tax is imposed on or measured by the number or status of employees of the applicant, a complete record of the employees of the applicant and any related information that affects the amount of the tax;  and(5)  if payment of the tax or fee is evidenced or measured by the sale or use of stamps or tickets, a complete record of all stamps or tickets used, sold, or handled.(c)  The report shall be made on a form prescribed by the state official with whom the report is required to be filed.|Added by Acts 1989, 71st Leg., ch. 232, Sec. 24, eff. Sept. 1, 1989.|
TX Govt Code § 403.217 (2021)
2021 Texas Statutes|Government Code|Title 4 - Executive Branch|Subtitle A - Executive Officers|Chapter 403 - Comptroller of Public Accounts|Subchapter J. Suits by Persons Owing Taxes or Fees|Section 403.217. Additional Payments or Bond

Sec. 403.217.  ADDITIONAL PAYMENTS OR BOND.  (a)  If an applicant for an order or injunction granted under this subchapter has not filed a bond as required by Section 403.212(a)(2)(B), the applicant shall pay all taxes, fees, and penalties to which the order or injunction applies as those taxes, fees, and penalties accrue and before they become delinquent.(b)  If the attorney general determines that the amount of a bond filed under this subchapter is insufficient to cover double the amount of taxes, fees, and penalties accruing after the restraining order or injunction is granted, the attorney general shall demand that the applicant file an additional bond.|Added by Acts 1989, 71st Leg., ch. 232, Sec. 24, eff. Sept. 1, 1989.|
TX Govt Code § 403.218 (2021)
2021 Texas Statutes|Government Code|Title 4 - Executive Branch|Subtitle A - Executive Officers|Chapter 403 - Comptroller of Public Accounts|Subchapter J. Suits by Persons Owing Taxes or Fees|Section 403.218. Dismissal of Injunction

Sec. 403.218.  DISMISSAL OF INJUNCTION.  (a)  The attorney general or the state official authorized to enforce the collection of a tax or fee to which an order or injunction under this subchapter applies may file in the court that has granted the order or injunction an affidavit stating that the applicant has failed to comply with or has violated a provision of this subchapter.(b)  On the filing of an affidavit authorized by Subsection (a), the clerk of the court shall give notice to the applicant to appear before the court to show cause why the order or injunction should not be dismissed.  The notice shall be served by the sheriff of the county where the applicant resides or by any other peace officer in the state.(c)  The date of the show-cause hearing, which shall be within five days of service of the notice or as soon as the court can hear it, shall be named in the notice.(d)  If the court finds that the applicant failed, at any time before the suit is finally disposed of by the court of last resort, to make and keep a record, file a report, file an additional bond on the demand of the attorney general, or pay additional taxes, fees, and penalties as required by this subchapter, the court shall dismiss the application and dissolve the order or injunction.|Added by Acts 1989, 71st Leg., ch. 232, Sec. 24, eff. Sept. 1, 1989.|
TX Govt Code § 403.219 (2021)
2021 Texas Statutes|Government Code|Title 4 - Executive Branch|Subtitle A - Executive Officers|Chapter 403 - Comptroller of Public Accounts|Subchapter J. Suits by Persons Owing Taxes or Fees|Section 403.219. Final Dismissal or Dissolution of Injunction

Sec. 403.219.  FINAL DISMISSAL OR DISSOLUTION OF INJUNCTION.  (a)  If a restraining order or injunction is finally dismissed or dissolved and a bond was filed, the comptroller shall make demand on the applicant and the applicant's sureties for the immediate payment of all taxes, fees, and penalties due the state.(b)  Taxes, fees, and penalties that are secured by a bond and remain unpaid after a demand for payment shall be recovered in a suit by the attorney general against the applicant and the applicant's sureties in a court of competent jurisdiction of Travis County or in any other court having jurisdiction of the suit.|Added by Acts 1989, 71st Leg., ch. 232, Sec. 24, eff. Sept. 1, 1989.  Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 7.24, eff. Sept. 1, 1997.|
TX Govt Code § 403.220 (2021)
2021 Texas Statutes|Government Code|Title 4 - Executive Branch|Subtitle A - Executive Officers|Chapter 403 - Comptroller of Public Accounts|Subchapter J. Suits by Persons Owing Taxes or Fees|Section 403.220. Credit or Refund

Sec. 403.220.  CREDIT OR REFUND.  (a)  If the final judgment in a suit under this subchapter maintains the right of the applicant for a temporary or permanent injunction to prevent the collection of the tax or fee, the comptroller shall credit the amount of the tax or fee, with the interest on that amount, against any other amount finally determined to be due to the state from the applicant according to information in the custody of the comptroller and shall refund the remainder to the applicant.  The credit or refund shall be made as soon as practicable on or after September 1 of the first year of the first state biennium that begins after the date of the final judgment.(b)  For purposes of this section, the interest to be paid on a refund of a tax or fee is an amount equal to the amount of interest that would have been earned by the tax or fee if the tax or fee had been paid into the suspense account of the comptroller.|Added by Acts 1989, 71st Leg., ch. 232, Sec. 24, eff. Sept. 1, 1989.  Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 7.25, eff. Sept. 1, 1997.|
TX Govt Code § 403.221 (2021)
2021 Texas Statutes|Government Code|Title 4 - Executive Branch|Subtitle A - Executive Officers|Chapter 403 - Comptroller of Public Accounts|Subchapter J. Suits by Persons Owing Taxes or Fees|Section 403.221. Other Actions Prohibited

Sec. 403.221.  OTHER ACTIONS PROHIBITED.  Except for a restraining order or injunction issued as provided by Section 403.212, a court may not issue a restraining order, injunction, declaratory judgment, writ of mandamus or prohibition, order requiring the payment of taxes or fees into the registry or custody of the court, or other similar legal or equitable relief against the state or a state agency relating to the applicability, assessment, collection, or constitutionality of a tax or fee covered by Section 403.212 or to the amount of the tax or fee due.|Added by Acts 1989, 71st Leg., ch. 232, Sec. 24, eff. Sept. 1, 1989.|
TX Govt Code § 403.222 (2021)
2021 Texas Statutes|Government Code|Title 4 - Executive Branch|Subtitle A - Executive Officers|Chapter 403 - Comptroller of Public Accounts|Subchapter J. Suits by Persons Owing Taxes or Fees|Section 403.222. Applicability

Sec. 403.222.  APPLICABILITY.  This subchapter does not apply to a suit under Chapter 112, Tax Code.|Added by Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080), Sec. 2, eff. September 1, 2021.|