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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

Universal Citation:
TX Tax Code § 112.059 (2023)
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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.

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