Texas Tax Code 112.051 – Protest Payment Required
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(a) If a person who is required to pay a tax imposed by this title or collected by the comptroller under any law, including a local tax collected by the comptroller, contends that the tax is unlawful or that the public official charged with the duty of collecting the tax may not legally demand or collect the tax, the person shall pay the amount claimed by the state, and if the person intends to bring suit under this subchapter, the person must submit with the payment a protest.
(b) The protest must be in writing and must state fully and in detail each reason for recovering the payment.
Terms Used In Texas Tax Code 112.051
- Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
- in writing: includes any representation of words, letters, or figures, whether by writing, printing, or other means. See Texas Government Code 312.011
- 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
(c) The protest payment must be made within the period of time set out in Subdivision (3) of Subsection (c) of § 111.104 of this code for the filing of refund claims.
(d) This section and § 112.052 are not severable from the other provisions of this subchapter. If this section or § 112.052 is held invalid for any reason, the entire subchapter is invalid.