Texas Tax Code

§ 112.151 — SUIT FOR REFUND

TX § 112.151Title 2. STATE TAXATION · Part B. ENFORCEMENT AND COLLECTION · Ch. 112. TAXPAYERS' SUITS · Art. D. SUIT FOR TAX REFUND OR TO DISPUTE RESULTS OF MANAGED AUDIT

Statute text

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(a)A person may sue the comptroller to recover an amount of tax, penalty, or interest that has been the subject of a tax refund claim if the person:

(1)has filed a tax refund claim under Section 111.104;

(2)either:

(A)has filed, as provided by Section 111.105, a motion for rehearing that has been denied by the comptroller; or

(B)is authorized to bring the suit under Section 111.106(b); and

(3)has paid any additional tax found due in a jeopardy or deficiency determination that applies to the tax liability period covered in the tax refund claim.

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Legislative history

Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 4.04, eff. October 1, 2011. Acts 2021, 87th Leg., R.S., Ch. 379 (S.B. 903), Sec. 2, eff. September 1, 2021. Acts 2025, 89th Leg., R.S., Ch. 138 (S.B. 266), Sec. 6, eff. May 24, 2025.