{"data":{"id":"us-tx/tex.-tax-code-31.115","jurisdiction":"us-tx","citation":"Tex. Tax Code § 31.115","heading":"PAYMENT OF TAX UNDER PROTEST.","body":"Payment of an ad valorem tax is involuntary if the taxpayer indicates that the tax is paid under protest:\n(1) on the instrument by which the tax is paid; or\n(2) in a document accompanying the payment.\nAdded by Acts 1995, 74th Leg., ch. 993, Sec. 1, eff. June 17, 1995.","path":["TAX CODE","TITLE 1. PROPERTY TAX CODE","SUBTITLE E. COLLECTIONS AND DELINQUENCY","CHAPTER 31. COLLECTIONS"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.31.htm#31.115","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"ddee1e5b37b6aafc92fe3bc8fdc30832de1c7dcd3bfde51d3b3aab7f882f5837","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-31.112","next":"us-tx/tex.-tax-code-31.12"},"notice":"GroundRules: Original legal text. Not legal advice."}