Texas Civil Practice and Remedies Code
§ 37.0055 — DECLARATIONS RELATING TO LIABILITY FOR SALES AND USE TAXES OF ANOTHER STATE
CP § 37.0055Title 2. TRIAL, JUDGMENT, AND APPEAL · Part C. JUDGMENTS · Ch. 37. DECLARATORY JUDGMENTS
Statute text
View on source(a)In this section, "state" includes any political subdivision of that state.
(b)A district court has original jurisdiction of a proceeding seeking a declaratory judgment that involves:
(1)a party seeking declaratory relief that is a business that is:
(A)organized under the laws of this state or is otherwise owned by a resident of this state; or
(B)a retailer registered with the comptroller under Section 151.106, Tax Code; and
(2)a responding party that:
…
Legislative history
Added by Acts 2007, 80th Leg., R.S., Ch. 699 (H.B. 2010), Sec. 1, eff. September 1, 2007.