Texas Tax Code

§ 31.115 — PAYMENT OF TAX UNDER PROTEST

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

TX § 31.115Title 1. PROPERTY TAX CODE · Part E. COLLECTIONS AND DELINQUENCY · Ch. 31. COLLECTIONS

Payment of an ad valorem tax is involuntary if the taxpayer indicates that the tax is paid under protest:

(1)on the instrument by which the tax is paid; or

(2)in a document accompanying the payment.

Legislative history

Added by Acts 1995, 74th Leg., ch. 993, Sec. 1, eff. June 17, 1995.