reglab/statecodes huggingface dataset:
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle B - Enforcement and Collection › Chapter 111 - Collection Procedures › Subchapter D. Limitations › Section 111.205. Exception to Assessment Limitation

Sec. 111.205.  EXCEPTION TO ASSESSMENT LIMITATION.  (a)  The limitation provided by Section 111.201 of this code does not apply and the comptroller may assess a tax imposed by this title at any time if:
(1)  with intent to evade the tax, the taxpayer files a false or fraudulent report;
(2)  no report for the tax has been filed;  or
(3)  information contained in the report of the tax contains a gross error.
(b)  In this section, "gross" error means that, after correction of the error, the amount of tax due and payable exceeds the amount initially reported by at least 25 percent.
Acts 1981, 67th Leg., p. 1509, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1983, 68th Leg., p. 459, ch. 94, Sec. 4, eff. May 10, 1983;  Acts 1993, 73rd Leg., ch. 587, Sec. 10, eff. Sept. 1, 1993.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle B - Enforcement and Collection › Chapter 111 - Collection Procedures › Subchapter D. Limitations › Section 111.2051. Assessment When Refund Claimed

Sec. 111.2051.  ASSESSMENT WHEN REFUND CLAIMED.  (a)  Notwithstanding the expiration of any period of limitation provided under this title, the comptroller may assess a tax imposed by this title if a taxpayer files a timely claim for refund with the comptroller.
(b)  An assessment authorized by this section is limited to the tax payment period and type of tax for which the refund is sought and must be made before the later of:
(1)  four years after the date the refund claim is filed with the comptroller;  or
(2)  the expiration of the applicable limitation period for making assessments as otherwise provided by this title.
(c)  This section extends only the time in which the comptroller may assess the tax and does not extend or toll a period of limitation under this title for filing a timely claim for refund.
Added by Acts 1993, 73rd Leg., ch. 587, Sec. 11, eff. Sept. 1, 1993.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle B - Enforcement and Collection › Chapter 111 - Collection Procedures › Subchapter D. Limitations › Section 111.206. Exception to Limitation: Determination Resulting From Administrative Proceeding

Sec. 111.206.  EXCEPTION TO LIMITATION:  DETERMINATION RESULTING FROM ADMINISTRATIVE PROCEEDING.  (a)  This section applies only to a final determination resulting from:
(1)  an administrative proceeding of a local, state, or federal regulatory agency;  or
(2)  a judicial proceeding arising from an administrative proceeding of a local, state, or federal regulatory agency.
(b)  A final determination that affects the amount of liability of a tax imposed by this title shall be reported to the comptroller before the expiration of 120 days after the day on which the determination becomes final.  The report must include a detailed statement of the reasons for the difference in tax liability as required by the comptroller.
(c)  Notwithstanding the expiration of a period of limitation provided in this title, the comptroller may assess and collect or bring suit for the collection of any tax deficiency, including penalties and interest, resulting from a final determination at any time before the expiration of one year after:
(1)  the later of the day the report is required to be filed as provided by Subsection (b) or the day the report is received;  or
(2)  the day the final determination is discovered, if a report is not filed.
(d)  If a final determination results in the taxpayer having overpaid the amount of tax due the state, the taxpayer may file a claim for refund with the comptroller for the amount of the overpayment before the first anniversary of the date the final determination becomes final.  If the comptroller assesses tax by issuing a deficiency determination within the period provided by Subsection (c), the taxpayer may file a claim for refund for an amount of tax that has been found due in a deficiency determination before the 180th day after the deficiency determination becomes final, but the claim is limited to the items and the tax payment period for which the determination was issued.
(e)  This section does not shorten any period of limitation elsewhere provided in this title.
(f)  In this section:
(1)  "Federal regulatory agency" includes the United States Internal Revenue Service.
(2)  "Administrative proceeding" includes an audit by the United States Internal Revenue Service.
Acts 1981, 67th Leg., p. 1509, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1995, 74th Leg., ch. 87, Sec. 3, eff. Sept. 1, 1995;  Acts 1997, 75th Leg., ch. 1040, Sec. 8, eff. Sept. 1, 1997;  Acts 2003, 78th Leg., ch. 1310, Sec. 90, eff. June 20, 2003.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle B - Enforcement and Collection › Chapter 111 - Collection Procedures › Subchapter D. Limitations › Section 111.207. Tolling of Limitation Period

Sec. 111.207.  TOLLING OF LIMITATION PERIOD.  (a)  In determining the expiration date for a period when a tax imposed by this title may be assessed, collected, or refunded, the following periods are not considered:
(1)  the period following the date of a tax payment made under protest, but only if a lawsuit is timely filed in accordance with Chapter 112;
(2)  the period during which a judicial proceeding is pending in a court of competent jurisdiction to determine the amount of the tax due;
(3)  the period during which an administrative redetermination or refund hearing is pending before the comptroller; and
(4)  the period during which an indictment or information is pending for a felony offense related to the administration of the Tax Code against any taxpayer or any person personally liable or potentially personally liable for the payment of the tax under Section 111.0611.
(b)  The suspension of a period of limitation under Subsection (a)(1), (2), or (3) is limited to the issues that were contested under those subdivisions.
(c)  A bankruptcy case commenced under Title 11 of the United States Code suspends the running of the period prescribed by any section of this title for the assessment or collection of any tax imposed by this title until the bankruptcy case is dismissed or closed.  After the case is dismissed or closed, the running of the period resumes until finally expired.
(d)  Repealed by Acts 2003, 78th Leg., ch. 1310, Sec. 121(24).
Acts 1981, 67th Leg., p. 1510, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1983, 68th Leg., p. 459, ch. 94, Sec. 3, eff. May 10, 1983;  Acts 2003, 78th Leg., ch. 1310, Sec. 91, 121(24), eff. June 20, 2003.
Amended by:
Acts 2011, 82nd Leg., R.S., Ch. 68 (S.B. 934), Sec. 13, eff. September 1, 2011.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle B - Enforcement and Collection › Chapter 111 - Collection Procedures › Subchapter E. Assignment of Tax Claims › Section 111.251. Assignment on Payment by Third Person

Sec. 111.251.  ASSIGNMENT ON PAYMENT BY THIRD PERSON.  (a)  A person may voluntarily pay to the comptroller the tax, fine, penalty, and interest due for a period of time under this title by another person after the tax becomes due or may pay a judgment for those taxes, and when the tax or judgment is paid, the comptroller may assign all rights, liens, judgments, and remedies of the state to secure and enforce tax payments to the person paying the tax or the judgment.
(b)  A person paying a tax or judgment for another under Subsection (a) of this section is subrogated to and succeeds to all rights, liens, judgments, and remedies of the state relating to the enforcement of the taxes paid.
Acts 1981, 67th Leg., p. 1510, ch. 389, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle B - Enforcement and Collection › Chapter 111 - Collection Procedures › Subchapter E. Assignment of Tax Claims › Section 111.252. Notice to Taxpayer

Sec. 111.252.  NOTICE TO TAXPAYER.  (a)  No assignment under Section 111.251 of this code may be made until after the expiration of 30 days after notice of the assignments is given to the taxpayer from whom the tax is due or against whom the judgment is taken.
(b)  Notice of the assignment must be sent by certified mail to the taxpayer at his last known address as shown in the comptroller's records.
Acts 1981, 67th Leg., p. 1510, ch. 389, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle B - Enforcement and Collection › Chapter 111 - Collection Procedures › Subchapter E. Assignment of Tax Claims › Section 111.253. Venue for Enforcement of Assigned Claims

Sec. 111.253.  VENUE FOR ENFORCEMENT OF ASSIGNED CLAIMS.  Venue for the enforcement of an assigned tax claim or judgment under this subchapter by the assignee is governed by the general law establishing venue and not by the special venue provisions of this title.
Acts 1981, 67th Leg., p. 1510, ch. 389, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle B - Enforcement and Collection › Chapter 111 - Collection Procedures › Subchapter E. Assignment of Tax Claims › Section 111.254. Reassignment

Sec. 111.254.  REASSIGNMENT.  (a)  The rights, liens, judgments, and remedies assigned under Section 111.251 of this code may be reassigned by any assignee.
(b)  If notice is given as required by Section 111.252 of this code, all rights, liens, judgments, and remedies originally held by the state to enforce and secure the tax claim or judgment pass to each person receiving a reassignment unless the reassignment is expressly limited in writing.
Acts 1981, 67th Leg., p. 1511, ch. 389, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle B - Enforcement and Collection › Chapter 111 - Collection Procedures › Subchapter E. Assignment of Tax Claims › Section 111.255. Recording of Assignment

Sec. 111.255.  RECORDING OF ASSIGNMENT.  The assignee of a tax claim or judgment under this subchapter may record the assignment in the state tax lien record book in the office of the county clerk.  A recorded assignment shall be indexed to show the names of the assignor and assignee and the date of the assignment.
Acts 1981, 67th Leg., p. 1511, ch. 389, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle B - Enforcement and Collection › Chapter 111 - Collection Procedures › Subchapter G. Advanced Technology Equipment › Section 111.351. Wireless Equipment for Auditors

Sec. 111.351.  WIRELESS EQUIPMENT FOR AUDITORS.  The comptroller shall acquire wireless communication equipment for use by its auditors, including wireless modems for laptop computers for high-speed, wireless access to comptroller systems.
Added by Acts 2001, 77th Leg., ch. 1272, Sec. 5.04, eff. June 15, 2001.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle B - Enforcement and Collection › Chapter 111 - Collection Procedures › Subchapter G. Advanced Technology Equipment › Section 111.352. Computer and Wireless Equipment for Enforcement Staff

Sec. 111.352.  COMPUTER AND WIRELESS EQUIPMENT FOR ENFORCEMENT STAFF.  (a)  The comptroller shall acquire portable computers with remote or wireless communications equipment for use by its enforcement staff.
(b)  The portable computers acquired under this section must be integrated with an electronic signature capturing system and portable printing capabilities to enhance the security of collections made under this chapter.
(c)  The equipment must enable enforcement staff to:
(1)  verify taxpayer claims;
(2)  update taxpayer information from the field;  and
(3)  facilitate account updates.
Added by Acts 2001, 77th Leg., ch. 1272, Sec. 5.04, eff. June 15, 2001.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle B - Enforcement and Collection › Chapter 111 - Collection Procedures › Subchapter G. Advanced Technology Equipment › Section 111.353. Advanced Scanners for Field Offices

Sec. 111.353.  ADVANCED SCANNERS FOR FIELD OFFICES.  The comptroller shall acquire advanced scanners for its field offices.  The scanners must enable enforcement officers to scan enforcement data directly into comptroller databases without requiring later manual entry.
Added by Acts 2001, 77th Leg., ch. 1272, Sec. 5.04, eff. June 15, 2001.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle B - Enforcement and Collection › Chapter 112 - Taxpayers' Suits › Subchapter A. General Provisions › Section 112.001. Taxpayers' Suits: Jurisdiction

Sec. 112.001.  TAXPAYERS' SUITS:  JURISDICTION.  The district courts of Travis County have exclusive, original jurisdiction of a taxpayer suit brought under this chapter.  This section prevails over a provision of Chapter 25, Government Code, to the extent of any conflict.
Acts 1981, 67th Leg., p. 1512, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1989, 71st Leg., ch. 232, Sec. 3, eff. Sept. 1, 1989.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle B - Enforcement and Collection › Chapter 112 - Taxpayers' Suits › Subchapter A. General Provisions › Section 112.002. Inclusion of Penalty and Interest

Sec. 112.002.  INCLUSION OF PENALTY AND INTEREST.  In this chapter, the terms "tax" and "fee" include an assessment, tax, or fee, and the penalty and interest computed by reference to the amount of the assessment, tax, or fee.
Added by Acts 1991, 72nd Leg., ch. 705, Sec. 7, eff. Sept. 1, 1991.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle B - Enforcement and Collection › Chapter 112 - Taxpayers' Suits › Subchapter A. General Provisions › Section 112.003. Attorney's Fees

Sec. 112.003.  ATTORNEY'S FEES.  Except for a sanction under Chapter 10, Civil Practice and Remedies Code, or the Texas Rules of Civil Procedure, attorney's fees may not be awarded in a suit seeking legal or equitable relief against the state, a state agency, or an officer of the state relating to the applicability, assessment, collection, constitutionality, or amount of a tax, fee, or penalty imposed by this title or Title 3 or collected by the comptroller under any other law.
Added by Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080), Sec. 3, eff. September 1, 2021.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle B - Enforcement and Collection › Chapter 112 - Taxpayers' Suits › Subchapter B. Suit After Protest Payment › Section 112.051. Protest Payment Required

Sec. 112.051.  PROTEST PAYMENT REQUIRED.  (a)  If a person who is required to pay a tax imposed by this title or collected by the comptroller under any law, including a local tax collected by the comptroller, contends that the tax is unlawful or that the public official charged with the duty of collecting the tax may not legally demand or collect the tax, the person shall pay the amount claimed by the state, and if the person intends to bring suit under this subchapter, the person must submit with the payment a protest.
(b)  The protest must be in writing and must state fully and in detail each reason for recovering the payment.
(c)  The protest payment must be made within the period of time set out in Subdivision (3) of Subsection (c) of Section 111.104 of this code for the filing of refund claims.
(d)  This section and Section 112.052 are not severable from the other provisions of this subchapter. If this section or Section 112.052 is held invalid for any reason, the entire subchapter is invalid.
Acts 1981, 67th Leg., p. 1512, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1983, 68th Leg., p. 460, ch. 94, Sec. 6, eff. May 10, 1983;  Acts 1989, 71st Leg., ch. 232, Sec. 4, eff. Sept. 1, 1989.
Amended by:
Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080), Sec. 4, eff. September 1, 2021.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle B - Enforcement and Collection › Chapter 112 - Taxpayers' Suits › Subchapter B. Suit After Protest Payment › Section 112.052. Taxpayer Suit After Payment Under Protest

Sec. 112.052.  TAXPAYER SUIT AFTER PAYMENT UNDER PROTEST.  (a)  A person may bring suit against the state to recover a tax required to be paid to the state if the person has first paid the tax under protest as required by Section 112.051.
(b)  A suit under this section must be brought before the 91st day after the date the protest payment was made, or the suit is barred.
(c)  The state may bring a counterclaim in a suit brought under this section if the counterclaim relates to taxes imposed under the same statute and during the same period as the taxes 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 subject to the counterclaim under any other statute, and the period of limitation applicable to an assessment of the taxes does not apply to a counterclaim brought under this subsection.
(d)  A taxpayer shall produce contemporaneous records and supporting documentation appropriate to the tax for the transactions in question to substantiate and enable verification of a taxpayer's claim relating to the amount of the tax, penalty, or interest that has been assessed or collected or will be refunded, as required by Section 111.0041.
Acts 1981, 67th Leg., p. 1512, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1983, 68th Leg., p. 1373, ch. 283, Sec. 6, eff. Sept. 1, 1983;  Acts 1989, 71st Leg., ch. 232, Sec. 5, eff. Sept. 1, 1989;  Acts 1993, 73rd Leg., ch. 486, Sec. 7.01, eff. Sept. 1, 1993.
Amended by:
Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 4.03, eff. October 1, 2011.
Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080), Sec. 5, eff. September 1, 2021.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle B - Enforcement and Collection › Chapter 112 - Taxpayers' Suits › Subchapter B. Suit After Protest Payment › Section 112.053. Taxpayer Suit: Parties; Issues

Sec. 112.053.  TAXPAYER 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, 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 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.
(d)  The attorney general shall represent the comptroller in a suit under this subchapter.
(e)  A person may not intervene in a suit under this subchapter.
Acts 1981, 67th Leg., p. 1512, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1987, 70th Leg., ch. 89, Sec. 2, eff. Sept. 1, 1987;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.05, eff. Sept. 1, 1997.
Amended by:
Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080), Sec. 6, eff. September 1, 2021.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle B - Enforcement and Collection › Chapter 112 - Taxpayers' Suits › Subchapter B. Suit After Protest Payment › Section 112.054. Trial De Novo

Sec. 112.054.  TRIAL DE NOVO.  The trial of the issues in a suit under this subchapter is de novo.
Acts 1981, 67th Leg., p. 1512, ch. 389, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle B - Enforcement and Collection › Chapter 112 - Taxpayers' Suits › Subchapter B. Suit After Protest Payment › Section 112.055. Class Actions

Sec. 112.055.  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 under protest as required by Section 112.051 of this code.
(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 under protest as required by Section 112.051 of this code, are not required to file separate suits, but are entitled to and are governed by the decision rendered in the class action.
Acts 1981, 67th Leg., p. 1512, ch. 389, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle B - Enforcement and Collection › Chapter 112 - Taxpayers' Suits › Subchapter B. Suit After Protest Payment › Section 112.056. Additional Protest Payments Before Hearing

Sec. 112.056.  ADDITIONAL PROTEST PAYMENTS BEFORE HEARING.  (a)  A petitioner shall pay additional taxes 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 paid under protest before five days before the day the suit is set for a hearing or may elect to file a separate suit.  No such election shall prevent the court from exercising its power to consolidate or sever suits and claims under the Texas Rules of Civil Procedure.
(b)  Repealed by Acts 1989, 71st Leg., ch. 232, Sec. 25(a), eff. Sept. 1, 1989.
(c)  This section applies to additional taxes paid under protest only if a written protest is filed with the additional taxes and the protest states the same reason for contending the payment of taxes that was stated in the original protest.
Acts 1981, 67th Leg., p. 1513, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1983, 68th Leg., p. 1374, ch. 283, Sec. 7, eff. Sept. 1, 1983;  Acts 1989, 71st Leg., ch. 232, Sec. 25(a), eff. Sept. 1, 1989.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle B - Enforcement and Collection › Chapter 112 - Taxpayers' Suits › Subchapter B. Suit After Protest Payment › Section 112.057. Protest Payments During Appeal

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.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle B - Enforcement and Collection › Chapter 112 - Taxpayers' Suits › Subchapter B. Suit After Protest Payment › Section 112.058. Submission of Protest Payments to Comptroller

Sec. 112.058.  SUBMISSION OF PROTEST PAYMENTS TO COMPTROLLER.
(a)  The comptroller shall, immediately on receipt of a payment made under protest under Section 112.051, deposit each portion of the payment to the credit of the account or fund to which the tax paid under protest is allocated by law.
(b)  The comptroller shall maintain detailed records of payments made under protest under Section 112.051.
(c)  An amount paid under protest under Section 112.051 bears pro rata interest. The pro rata interest is the amount of interest earned by the amount paid under protest.
(d)  Repealed by Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080), Sec. 11(2), eff. September 1, 2021.
(e)  Repealed by Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080), Sec. 11(2), eff. September 1, 2021.
(f)  All protest payments of taxes or of fees on prizes imposed by and collected for the state under Chapter 2001, Occupations Code, that become due on or after September 1, 1993, are governed by Subchapter J, Chapter 403, Government Code.
Acts 1981, 67th Leg., p. 1513, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1985, 69th Leg., ch. 233, Sec. 1, eff. June 3, 1985;  Acts 1987, 70th Leg., ch. 421, Sec. 1, eff. Aug. 31, 1987;  Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 10, Sec. 1;  Acts 1989, 71st Leg., ch. 232, Sec. 7, eff. Sept. 1, 1989;  Acts 1991, 72nd Leg., ch. 641, Sec. 26, eff. Sept. 1, 1991;  Acts 1993, 73rd Leg., ch. 286, Sec. 25, eff. Sept. 1, 1993;  Acts 1993, 73rd Leg., ch. 486, Sec. 7.02, eff. Sept. 1, 1993;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.06, eff. Sept. 1, 1997;  Acts 2001, 77th Leg., ch. 1420, Sec. 14.836, eff. Sept. 1, 2001;  Acts 2003, 78th Leg., ch. 1310, Sec. 92, 121(25), eff. Sept. 1, 2003.
Amended by:
Acts 2005, 79th Leg., Ch. 728 (H.B. 2018), Sec. 11.161, eff. September 1, 2005.
Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080), Sec. 7, eff. September 1, 2021.
Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080), Sec. 11(2), eff. September 1, 2021.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle B - Enforcement and Collection › Chapter 112 - Taxpayers' Suits › Subchapter B. Suit After Protest Payment › Section 112.059. Disposition of Protest Payments Belonging to the State

Sec. 112.059.  DISPOSITION OF PROTEST PAYMENTS BELONGING TO THE 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 an amount paid under protest, including the pro rata amount of interest earned on the amount, belongs to the state, the comptroller shall ensure that the proper amount is deposited to the credit of the appropriate state account or fund.
Acts 1981, 67th Leg., p. 1513, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1991, 72nd Leg., ch. 641, Sec. 27, eff. Sept. 1, 1991;  Acts 1993, 73rd Leg., ch. 486, Sec. 7.03, eff. Sept. 1, 1993;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.07, eff. Sept. 1, 1997.
Amended by:
Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080), Sec. 8, eff. September 1, 2021.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle B - Enforcement and Collection › Chapter 112 - Taxpayers' Suits › Subchapter B. Suit After Protest Payment › Section 112.060. Credit or Refund

Sec. 112.060.  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 taxpayer, the comptroller shall credit the proper amount, with the pro rata interest earned on that amount, against any other amount finally determined to be due to the state from the taxpayer according to information in the custody of the comptroller and shall refund the remainder by the issuance of a refund warrant.
(b)  A refund warrant shall be written and signed by the comptroller.
(c)  Each refund warrant shall be drawn against the accounts or funds to which the amounts paid under protest are allocated by law. If there are not sufficient funds in an account or fund to pay a refund required to be paid under Subsection (a), the comptroller shall draw the warrant against the General Revenue Fund or other account or fund from which refunds may be made, as the comptroller determines appropriate.
(d)  The comptroller shall issue each refund warrant and shall deliver it to the person entitled to receive it.
(e)  The comptroller may not refund an amount of tax to a taxpayer or person who collects taxes from another person unless the taxpayer or person refunds all the taxes to the person from whom the taxes were collected.
Acts 1981, 67th Leg., p. 1514, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1985, 69th Leg., ch. 233, Sec. 2, eff. June 3, 1985;  Acts 1989, 71st Leg., ch. 232, Sec. 8, eff. Sept. 1, 1989;  Acts 1993, 73rd Leg., ch. 486, Sec. 7.04, eff. Sept. 1, 1993;  Acts 1997, 75th Leg., ch. 1040, Sec. 9, eff. Sept. 1, 1997;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.08, eff. Sept. 1, 1997.
Amended by:
Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080), Sec. 9, eff. September 1, 2021.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle B - Enforcement and Collection › Chapter 112 - Taxpayers' Suits › Subchapter D. Suit for Tax Refund › Section 112.151. Suit for Refund

Sec. 112.151.  SUIT FOR REFUND.  (a)  A person may sue the comptroller to recover an amount of tax, penalty, or interest that has been the subject of a tax refund claim if the person:
(1)  has filed a tax refund claim under Section 111.104;
(2)  either:
(A)  has filed, as provided by Section 111.105, a motion for rehearing that has been denied by the comptroller; or
(B)  is authorized to bring the suit under Section 111.106(b); and
(3)  has paid any additional tax found due in a jeopardy or deficiency determination that applies to the tax liability period covered in the tax refund claim.
(b)  The suit must be brought against both the comptroller and the attorney general and must be filed in a district court.
(c)  A person who satisfies the requirement of Subsection (a)(2)(A) must file the suit before the expiration of 60 days after the issue date of the denial of the motion for rehearing or it is barred.  A person who satisfies the requirement of Subsection (a)(2)(B) must file the suit during the time provided by Section 111.106(b) or it is barred.
(d)  The amount of the refund sought must be set out in the original petition.  A copy of the motion for rehearing filed under Section 111.105 or the notice of intent filed under Section 111.106(a), as applicable, must be attached to the original petition filed with the court and to the copies of the original petition served on the comptroller and the attorney general.
(e)  A person may not intervene in the suit.
(f)  A taxpayer shall produce contemporaneous records and supporting documentation appropriate to the tax or fee for the transactions in question to substantiate and enable verification of a taxpayer's claim relating to the amount of the tax, penalty, or interest that has been assessed or collected or will be refunded, as required by Section 111.0041.
Acts 1981, 67th Leg., p. 1516, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1987, 70th Leg., ch. 89, Sec. 3, eff. Sept. 1, 1987;  Acts 1989, 71st Leg., ch. 232, Sec. 17, 25(a), eff. Sept. 1, 1989;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.128, eff. Sept. 1, 1997.
Amended by:
Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 4.04, eff. October 1, 2011.
Acts 2021, 87th Leg., R.S., Ch. 379 (S.B. 903), Sec. 2, eff. September 1, 2021.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle B - Enforcement and Collection › Chapter 112 - Taxpayers' Suits › Subchapter D. Suit for Tax Refund › Section 112.1512. Counterclaim

Sec. 112.1512.  COUNTERCLAIM.  The state may bring a counterclaim in a suit 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 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 section.
Added by Acts 1989, 71st Leg., ch. 232, Sec. 18, eff. Sept. 1, 1989.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle B - Enforcement and Collection › Chapter 112 - Taxpayers' Suits › Subchapter D. Suit for Tax Refund › Section 112.152. Issues in Suit

Sec. 112.152.  ISSUES IN SUIT.  (a)  The only issues that may be raised in a suit under this subchapter are, as applicable, the:
(1)  grounds of error contained in the motion for rehearing; or
(2)  material facts and legal bases contained in the notice of intent filed under Section 111.106(a).
(b)  The suit applies only to a tax liability period considered in the comptroller's decision or covered by the notice of intent filed under Section 111.106, as applicable.
Acts 1981, 67th Leg., p. 1516, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Amended by:
Acts 2021, 87th Leg., R.S., Ch. 379 (S.B. 903), Sec. 3, eff. September 1, 2021.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle B - Enforcement and Collection › Chapter 112 - Taxpayers' Suits › Subchapter D. Suit for Tax Refund › Section 112.153. Attorney General to Represent Comptroller

Sec. 112.153.  ATTORNEY GENERAL TO REPRESENT COMPTROLLER.  The attorney general shall represent the comptroller in a suit under this subchapter.
Acts 1981, 67th Leg., p. 1517, ch. 389, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle B - Enforcement and Collection › Chapter 112 - Taxpayers' Suits › Subchapter D. Suit for Tax Refund › Section 112.154. Trial De Novo

Sec. 112.154.  TRIAL DE NOVO.  In a suit under this subchapter, the issues shall be tried de novo as are other civil cases.
Acts 1981, 67th Leg., p. 1517, ch. 389, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle B - Enforcement and Collection › Chapter 112 - Taxpayers' Suits › Subchapter D. Suit for Tax Refund › Section 112.155. Judgment

Sec. 112.155.  JUDGMENT.  (a)  The amount of a judgment for the plaintiff shall be credited against any tax, penalty, or interest imposed by this title and due from the plaintiff.
(b)  The remainder of the amount of a judgment not credited to a tax, penalty, or interest due shall be refunded to the plaintiff.
(c)  The plaintiff is entitled to interest on the amount of tax included in a judgment for the plaintiff equal to the amount of interest that would be due if the tax had been deposited in the suspense account of the comptroller. The interest accrues beginning from the date that the tax was paid until:
(1)  the date that the amount is credited against the plaintiff's tax liability;  or
(2)  a date determined by the comptroller that is not sooner than 10 days before the actual date on which a refund warrant is issued.
Acts 1981, 67th Leg., p. 1517, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1989, 71st Leg., ch. 232, Sec. 19, eff. Sept. 1, 1989;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.13, eff. Sept. 1, 1997.
Amended by:
Acts 2015, 84th Leg., R.S., Ch. 470 (S.B. 757), Sec. 6, eff. September 1, 2015.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle B - Enforcement and Collection › Chapter 112 - Taxpayers' Suits › Subchapter D. Suit for Tax Refund › Section 112.156. Res Judicata

Sec. 112.156.  RES JUDICATA.  The rule of res judicata applies in a suit under this subchapter only if the issues and the tax liability periods in controversy are the same as were decided in a previous final judgment entered in a Texas court of record in a suit between the same parties.
Acts 1981, 67th Leg., p. 1517, ch. 389, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle B - Enforcement and Collection › Chapter 112 - Taxpayers' Suits › Subchapter E. Suit After Redetermination › Section 112.201. Suit After Redetermination

Sec. 112.201.  SUIT AFTER REDETERMINATION.  (a)  A person may sue the comptroller to dispute an amount of tax, penalty, or interest assessed in a deficiency redetermination or jeopardy redetermination under Chapter 111 if the person has:
(1)  filed a request for redetermination under Chapter 111;
(2)  obtained a redetermination under Chapter 111 that includes a finding by the comptroller of the disputed and undisputed amounts; and
(3)  filed a motion for rehearing of the redetermination that complies with Chapter 2001, Government Code, and that states the specific grounds of error and the disputed amounts associated with the grounds of error.
(b)  A person bringing a suit under this subchapter shall pay, as provided by Chapter 111, the redetermination amounts that are not disputed in the motion for rehearing. The failure to pay an undisputed amount does not affect the jurisdiction of a court to consider a suit that complies with Subsection (a).
(c)  A person bringing a suit under this subchapter may pay the disputed amounts as provided by Chapter 111. A disputed amount that is not paid as provided by Chapter 111 and that is determined to be due in a final judgment accrues penalties and interest as provided by Chapter 111. After the comptroller has been timely served in a suit that complies with this subchapter, the comptroller and the attorney general are enjoined from collecting disputed amounts from the person bringing the suit during the pendency of the suit but are not enjoined from asserting tax liens. Damages may be awarded under Chapter 65, Civil Practice and Remedies Code, if the court determines that all or part of the enjoined collection amounts were disputed solely for delay.
(d)  A suit under this subchapter must be brought against both the comptroller and the attorney general.
(e)  A suit under this subchapter must be filed before the expiration of 90 days after the issue date of the denial of the motion for rehearing or it is barred.
(f)  The disputed and undisputed amounts of the redetermination must be set out in the original petition. A copy of the motion for rehearing must be attached to the original petition filed with the court and to the copies of the original petition served on the comptroller and the attorney general.
(g)  A person may not intervene in a suit under this subchapter.
Added by Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080), Sec. 10, eff. September 1, 2021.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle B - Enforcement and Collection › Chapter 112 - Taxpayers' Suits › Subchapter E. Suit After Redetermination › Section 112.202. Records

Sec. 112.202.  RECORDS.  A person shall produce, in connection with a suit under this subchapter, contemporaneous records and supporting documentation appropriate to the tax for the transactions in question to substantiate and enable verification of the person's claim relating to the amount of the tax, penalty, or interest that has been assessed or collected, as required by Section 111.0041.
Added by Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080), Sec. 10, eff. September 1, 2021.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle B - Enforcement and Collection › Chapter 112 - Taxpayers' Suits › Subchapter E. Suit After Redetermination › Section 112.203. Counterclaim

Sec. 112.203.  COUNTERCLAIM.  (a)  The state may bring a counterclaim in a suit under this subchapter if:
(1)  the counterclaim relates to taxes imposed under the same statute and during the same period as the taxes that are the subject of the suit; and
(2)  the counterclaim is filed not later than the 30th day before the date set for trial on the merits of the suit.
(b)  The state is not required to make an assessment of the taxes subject to the counterclaim under any other statute, and the period of limitation applicable to an assessment of the taxes does not apply to a counterclaim brought under this section.
Added by Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080), Sec. 10, eff. September 1, 2021.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle B - Enforcement and Collection › Chapter 112 - Taxpayers' Suits › Subchapter E. Suit After Redetermination › Section 112.204. Issues in Suit

Sec. 112.204.  ISSUES IN SUIT.  (a)  The grounds of error contained in the motion for rehearing are the only issues that may be raised in a suit under this subchapter.
(b)  A suit under this subchapter applies only to a tax liability period considered in the comptroller's redetermination.
Added by Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080), Sec. 10, eff. September 1, 2021.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle B - Enforcement and Collection › Chapter 112 - Taxpayers' Suits › Subchapter E. Suit After Redetermination › Section 112.205. Attorney General to Represent Comptroller

Sec. 112.205.  ATTORNEY GENERAL TO REPRESENT COMPTROLLER.  The attorney general shall represent the comptroller in a suit under this subchapter.
Added by Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080), Sec. 10, eff. September 1, 2021.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle B - Enforcement and Collection › Chapter 112 - Taxpayers' Suits › Subchapter E. Suit After Redetermination › Section 112.206. Trial De Novo

Sec. 112.206.  TRIAL DE NOVO.  In a suit under this subchapter, the issues shall be tried de novo as are other civil cases.
Added by Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080), Sec. 10, eff. September 1, 2021.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle B - Enforcement and Collection › Chapter 112 - Taxpayers' Suits › Subchapter E. Suit After Redetermination › Section 112.207. Judgment

Sec. 112.207.  JUDGMENT.  (a)  The amount of a judgment refunding disputed taxes, penalties, or interest paid to the comptroller shall be credited against any tax, penalty, or interest imposed by this title and due from the plaintiff.
(b)  The remainder of the amount of a judgment not credited against a tax, penalty, or interest shall be refunded to the plaintiff.
(c)  The plaintiff is entitled to interest on the amount of tax refunded in a judgment for the plaintiff equal to the amount of interest that would be due if the tax had been deposited in the suspense account of the comptroller. The interest accrues beginning from the date that the tax was paid until:
(1)  the date that the amount is credited against the plaintiff's tax liability; or
(2)  a date determined by the comptroller that is not sooner than 10 days before the actual date on which a refund warrant is issued.
Added by Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080), Sec. 10, eff. September 1, 2021.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle B - Enforcement and Collection › Chapter 112 - Taxpayers' Suits › Subchapter E. Suit After Redetermination › Section 112.208. Res Judicata

Sec. 112.208.  RES JUDICATA.  The rule of res judicata applies in a suit under this subchapter only if the issues and the tax liability periods in controversy are the same as were decided in a previous final judgment entered in a Texas court of record in a suit between the same parties.
Added by Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080), Sec. 10, eff. September 1, 2021.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle B - Enforcement and Collection › Chapter 113 - Tax Liens › Subchapter A. Filing and Release of State Tax Liens › Section 113.001. Tax Liability Secured by Lien

Sec. 113.001.  TAX LIABILITY SECURED BY LIEN.  (a)  All taxes, fines, interest, and penalties due by a person to the state under this title are secured by a lien on all of the person's property that is subject to execution.
(b)  The lien for taxes attaches to all of the property of a person liable for the taxes.
Acts 1981, 67th Leg., p. 1518, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1985, 69th Leg., ch. 37, Sec. 2, eff. Aug. 26, 1985.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle B - Enforcement and Collection › Chapter 113 - Tax Liens › Subchapter A. Filing and Release of State Tax Liens › Section 113.002. Tax Lien Notice

Sec. 113.002.  TAX LIEN NOTICE.  (a)  The comptroller shall issue and file a tax lien notice required by this chapter.
(b)  A tax lien notice must include the following information:
(1)  the name and address of the taxpayer;
(2)  the type of tax that is owing;
(3)  each period for which the tax is claimed to be delinquent;  and
(4)  the amount of tax only due for each period, excluding the amount of any penalty, interest, or other charge.
(c)  A tax lien notice may include other relevant information that the comptroller considers proper.
Acts 1981, 67th Leg., p. 1518, ch. 389, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle B - Enforcement and Collection › Chapter 113 - Tax Liens › Subchapter A. Filing and Release of State Tax Liens › Section 113.0021. Application to Other Taxes and Fees

Sec. 113.0021.  APPLICATION TO OTHER TAXES AND FEES.  This chapter also applies to a tax or fee that the comptroller is required to collect under a law not included in this title.
Added by Acts 1991, 72nd Leg., ch. 705, Sec. 8, eff. Sept. 1, 1991.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle B - Enforcement and Collection › Chapter 113 - Tax Liens › Subchapter A. Filing and Release of State Tax Liens › Section 113.003. Execution of Documents

Sec. 113.003.  EXECUTION OF DOCUMENTS.  The comptroller may execute, certify, authenticate, or sign any instrument authorized under this chapter to be issued by the comptroller or under the comptroller's authority with a facsimile signature and seal.
Acts 1981, 67th Leg., p. 1518, ch. 389, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle B - Enforcement and Collection › Chapter 113 - Tax Liens › Subchapter A. Filing and Release of State Tax Liens › Section 113.004. State Tax Lien Book

Sec. 113.004.  STATE TAX LIEN BOOK.  The county clerk of each county shall provide at the expense of the county a well-bound book, entitled "State Tax Liens," in which notices of state tax liens filed by the comptroller are recorded.
Acts 1981, 67th Leg., p. 1519, ch. 389, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle B - Enforcement and Collection › Chapter 113 - Tax Liens › Subchapter A. Filing and Release of State Tax Liens › Section 113.005. Duties of County Clerk

Sec. 113.005.  DUTIES OF COUNTY CLERK.  (a)  On receipt of a tax lien notice from the comptroller, the county clerk shall immediately:
(1)  record the notice in the state tax lien book;
(2)  note on the notice the date and hour of its recording;
(3)  enter in an alphabetical index the name of each person to whom the notice applies, along with the volume and page number of the state tax lien book where the notice is recorded;
(4)  furnish to the comptroller, on a form prescribed by the comptroller, a notice showing that the tax lien notice is recorded and filed, the date and hour of its recording and filing, and the volume and page number of the state tax lien book where the lien is recorded;  and
(5)  send the comptroller a statement of the fee due for recording and indexing the lien.
(b)  This section prevails over conflicting provisions of other law.
Acts 1981, 67th Leg., p. 1519, ch. 389, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle B - Enforcement and Collection › Chapter 113 - Tax Liens › Subchapter A. Filing and Release of State Tax Liens › Section 113.006. Effect of Filing Tax Lien Notice

Sec. 113.006.  EFFECT OF FILING TAX LIEN NOTICE.  (a)  The filing and recording of a tax lien notice constitutes a record of the notice.
(b)  One tax lien notice is sufficient to cover all taxes of any nature administered by the comptroller, including penalty and interest computed by reference to the amount of tax, that may have accrued before or after the filing of the notice.
Acts 1981, 67th Leg., p. 1519, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1997, 75th Leg., ch. 1040, Sec. 10, eff. Sept. 1, 1997;  Acts 2003, 78th Leg., ch. 209, Sec. 15, eff. Oct. 1, 2003.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle B - Enforcement and Collection › Chapter 113 - Tax Liens › Subchapter A. Filing and Release of State Tax Liens › Section 113.007. Evidence of Tax Payment

Sec. 113.007.  EVIDENCE OF TAX PAYMENT.  A payment in whole or in part of a tax secured by a state tax lien may be evidenced by a receipt, acknowledgment, or release signed by an authorized representative of the state agency that filed the lien.
Acts 1981, 67th Leg., p. 1519, ch. 389, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle B - Enforcement and Collection › Chapter 113 - Tax Liens › Subchapter A. Filing and Release of State Tax Liens › Section 113.008. Release of Lien on Specific Property

Sec. 113.008.  RELEASE OF LIEN ON SPECIFIC PROPERTY.  (a)  With the approval of the attorney general, the comptroller may release a state tax lien on specific real or personal property when payment of the reasonable cash market value of the property is made to the comptroller.
(b)  The value of the property to be released shall be determined in the manner prescribed by the comptroller.
Acts 1981, 67th Leg., p. 1519, ch. 389, Sec. 1, eff. Jan. 1, 1982.