Tex. Tax Code § 112.052 - Taxpayer Suit After Payment Under Protest

• Cite as: Tex. Tax Code § 112.052

(a) A person may bring suit against the state to recover a tax required to be paid to the state if the person has first paid the tax under protest as required by Section 112.051.

(b) A suit under this section must be brought before the 91st day after the date the protest payment was made, or the suit is barred.

(c) The state may bring a counterclaim in a suit brought under this section if the counterclaim relates to taxes imposed under the same statute and during the same period as the taxes that are the subject of the suit and if the counterclaim is filed not later than the 30th day before the date set for trial on the merits of the suit. The state is not required to make an assessment of the taxes subject to the counterclaim under any other statute, and the period of limitation applicable to an assessment of the taxes does not apply to a counterclaim brought under this subsection.