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

Tex. Tax Code § 112.057: PROTEST PAYMENTS DURING APPEAL.

Where this section sits in the code

TAX CODE
TITLE 2. STATE TAXATION
SUBTITLE B. ENFORCEMENT AND COLLECTION
CHAPTER 112. TAXPAYERS' SUITS
SUBCHAPTER B. SUIT AFTER PROTEST PAYMENT

(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.

Collected 2026-08-27T01:47:41Z. Source file · JSON

Browse this collection