(a) The comptroller shall, immediately on receipt of a payment made under protest under § 112.051, deposit each portion of the payment to the credit of the account or fund to which the tax paid under protest is allocated by law.

Terms Used In Texas Tax Code 112.058

  • Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04

(b) The comptroller shall maintain detailed records of payments made under protest under § 112.051.
(c) An amount paid under protest under § 112.051 bears pro rata interest. The pro rata interest is the amount of interest earned by the amount paid under protest.
(d) Repealed by Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080), Sec. 11(2), eff. September 1, 2021.
(e) Repealed by Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080), Sec. 11(2), eff. September 1, 2021.
(f) All protest payments of taxes or of fees on prizes imposed by and collected for the state under Chapter 2001, Occupations Code, that become due on or after September 1, 1993, are governed by Subchapter J, Chapter 403, Government Code.

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