Texas · Through 89th 2nd Called Legislative Session, 2025

Tex. Government Code § 403.204: PROTEST PAYMENT SUIT: PARTIES; ISSUES.

Where this section sits in the code

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

(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.

Collected 2026-08-27T01:47:16Z. Source file · JSON

Browse this collection