Texas Tax Code Chapter 112 > Subchapter D – Suit for Tax Refund
Current as of: 2024 | Check for updates
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Other versions
| § 112.151 | Suit for Refund |
| § 112.1512 | Counterclaim |
| § 112.152 | Issues in Suit |
| § 112.153 | Attorney General to Represent Comptroller |
| § 112.154 | Trial De Novo |
| § 112.155 | Judgment |
| § 112.156 | Res Judicata |
Terms Used In Texas Tax Code Chapter 112 > Subchapter D - Suit for Tax Refund
- Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
- 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
- Plaintiff: The person who files the complaint in a civil lawsuit.
- Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
- Rule: includes regulation. 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.