Texas Tax Code 112.052 – Taxpayer Suit After Payment Under Protest
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(a) A person may bring suit against the state to recover a tax required to be paid to the state if the person has first paid the tax under protest as required by § 112.051.
(b) A suit under this section must be brought before the 91st day after the date the protest payment was made, or the suit is barred.
Terms Used In Texas Tax Code 112.052
- Counterclaim: A claim that a defendant makes against a plaintiff.
- Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005
- Statute: A law passed by a legislature.
- Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
(c) The state may bring a counterclaim in a suit brought under this section if the counterclaim relates to taxes imposed under the same statute and during the same period as the taxes that are the subject of the suit and if the counterclaim is filed not later than the 30th day before the date set for trial on the merits of the suit. The state is not required to make an assessment of the taxes subject to the counterclaim under any other statute, and the period of limitation applicable to an assessment of the taxes does not apply to a counterclaim brought under this subsection.
(d) A taxpayer shall produce contemporaneous records and supporting documentation appropriate to the tax for the transactions in question to substantiate and enable verification of a taxpayer’s claim relating to the amount of the tax, penalty, or interest that has been assessed or collected or will be refunded, as required by § 111.0041.