{"data":{"id":"us-tx/tex.-tax-code-112.059","jurisdiction":"us-tx","citation":"Tex. Tax Code § 112.059","heading":"DISPOSITION OF PROTEST PAYMENTS BELONGING TO THE STATE.","body":"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.\nActs 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.\nAmended by:\nActs 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080), Sec. 8, eff. September 1, 2021.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE B. ENFORCEMENT AND COLLECTION","CHAPTER 112. TAXPAYERS' SUITS","SUBCHAPTER B. SUIT AFTER PROTEST PAYMENT"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.112.htm#112.059","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"428294abfe923dcb3964917b19bbc02ba46e805967444350c6039ea45ec3940a","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-112.058","next":"us-tx/tex.-tax-code-112.060"},"notice":"GroundRules: Original legal text. Not legal advice."}