Texas Tax Code
§ 112.201 — SUIT AFTER REDETERMINATION
TX § 112.201Title 2. STATE TAXATION · Part B. ENFORCEMENT AND COLLECTION · Ch. 112. TAXPAYERS' SUITS · Art. E. SUIT AFTER REDETERMINATION
Statute text
View on source(a)A person may sue the comptroller to dispute an amount of tax, penalty, or interest assessed in a deficiency redetermination or jeopardy redetermination under Chapter 111 if the person has:
(1)filed a request for redetermination under Chapter 111;
(2)obtained a redetermination under Chapter 111 that includes a finding by the comptroller of the disputed and undisputed amounts; and
(3)filed a motion for rehearing of the redetermination that complies with Chapter 2001, Government Code, and that states the specific grounds of error and the disputed amounts associated with the grounds of error.
(b)A person bringing a suit under this subchapter shall pay, as provided by Chapter 111, the redetermination amounts that are not disputed in the motion for rehearing. The failure to pay an undisputed amount does not affect the jurisdiction of a court to consider a suit that complies with Subsection (a).
(c)A person bringing a suit under this subchapter may pay the disputed amounts as provided by Chapter 111. A disputed amount that is not paid as provided by Chapter 111 and that is determined to be due in a final judgment accrues penalties and interest as provided by Chapter 111. (c-1) After the comptroller has been timely served in a suit that complies with this subchapter, the comptroller and the attorney general:
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Legislative history
Acts 2025, 89th Leg., R.S., Ch. 138 (S.B. 266), Sec. 9, eff. May 24, 2025.