tax refund claim in Texas

2022See id. at 856 .

2022See Assignees of Best Buy, 395 S.W.3d at 853–54.

2025Therefore, the trial court properly refused to exercise jurisdiction over the Property Owners’ tax-refund claim.9 See Tex. Tax Code Ann. § 42.09 ; Rourk, 194 S.W.3d at 502 ; SPX Corp., 614 S.W.3d at 378-80; Schneider, 2017 WL 2417836 , at *2.

2023See Thweatt, 838 S.W.2d at 727–28. 9 The relevant statutes support this holding because, although they do not define “tax refund claimant,” in context the term can only reasonably—and unremarkably—mean a person who has filed a tax-refund claim.

2023See Gordon Knox, 442 S.W.2d at 316–17.

2022See Miranda, 133 S.W.3d at 225–29 (describing standard).

2022See Hegar v. Black, Mann, & Graham, L.L.P., No. 03-20-00391-CV, 2022 WL 567853 , at *5 (Tex. App.—Austin Feb. 25, 2022, no pet.) (mem. op.) (“Refund suits require a taxpayer to submit a refund claim to the Comptroller and obtain a decision as a prerequisite to establishing a waiver of sovereign immunity.”); see also Tex. Tax Code § 112.151(a) (providing that “person may sue the comptroller to recover an amount of tax . . . that has been the subject of a tax refund claim if the person,” among other requirements, “has filed a tax refund claim under Section 111.104”). 7 In Pike v. Texas EMC Manag

2022See Hegar v. Black, Mann, & Graham, L.L.P., No. 03-20-00391-CV, 2022 WL 567853 , at *5 (Tex. App.—Austin Feb. 25, 2022, no pet.) (mem. op.) (“Refund suits require a taxpayer to submit a refund claim to the Comptroller and obtain a decision as a prerequisite to establishing a waiver of sovereign immunity.”); see also Tex. Tax Code § 112.151(a) (providing that “person may sue the comptroller to recover an amount of tax . . . that has been the subject of a tax refund claim if the person,” among other requirements, “has filed a tax refund claim under Section 111.104”). 7 In Pike v. Texas EMC Manag

2021The standing requirement “derives from the Texas Constitution’s separation of powers among the departments of government, which denies the judiciary authority to decide issues in the abstract, and from the Open Courts provision, which provides court access only to a ‘person for an injury done him,’” and a “court has no jurisdiction over a claim made by a plaintiff without standing to assert it.” DaimlerChrysler Corp. v. Inman, 252 S.W.3d 299, 304 (Tex. 2008) (citing Tex. Const. art.

2021At that time, Section 111.104(b) provided, “A tax refund claim may be filed with the comptroller by the 7 person who paid the tax.” Fleming Foods of Tex., Inc. v. Rylander, 6 S.W.3d 278, 280 (Tex. 1999) (quoting former Tex. Tax Code § 111.104(b)).

2021What is sometimes called “the manufacturing exemption”—a shorthand moniker that appears nowhere in Tax Code section 151.318—exempts only a limited set of “certain otherwise-taxable tangible personal property that is used in the production process” of “certain types of tangible personal property for sale to ultimate consumers.” See Combs v. Home & Garden Party, Ltd., No. 03-09-00673-CV, 2010 WL 4367054 , at *3 (Tex. App.—Austin Nov. 3, 2010, no pet.) (mem. op.) (citing Sharp v. Tyler Pipe Indus., Inc., 919 S.W.2d 157, 159, 161 (Tex. App.— Austin 1996, writ denied)); see also Tex. Tax Code § 151

2021But we did not consider whether an assignee could bring a tax refund claim if the assignor did not refund some or “all the taxes and interest to the person from whom the taxes were collected.” See Tex. Tax Code § 111.104(f).3 3 The Assignees argue that this Court’s statement in Levy v. OfficeMax, Inc. that the taxpayers “may file a refund claim with the Comptroller once they have procured an assignment from the Retailers,” 228 S.W.3d 846, 850 (Tex. App.—Austin 2007, no pet.), is “the law of this case” and “firmly established these plaintiffs have standing.” But regarding constitutional standin

2021In 2003, however, the Legislature amended Section 111.104(b) to its current form: “A tax refund claim may be filed with the comptroller only by the person who directly paid the tax to this state or by the person’s attorney, assignee, or other successor.” Levy, 228 S.W.3d at 850 (quoting Tex. Tax Code § 111.104(b)) (emphasis added).

2004Compare Tex. Tax Code Ann. '' 11 112.051, .052 (West 2001), with id. ' 112.151 (West 2001).

2004Id. ' 112.151 (West 2003). 10 It is difficult to conclude that the Insurers= protest letters alone could reasonably be construed as Arefund claims@ because they do not ask for a refund or in any other language seek the return of their money paid under protest.

2000See Sigmon, 110 F.3d at 1203 ; We believe that our construction of Serna's pleadings and Section 112.151 is consistent with the policy aim of administrative efficiency, as expressed by the requirement of presenting suits for the refund of sales tax to the Comptroller for administrative review before commencing action in the district courts of Travis County. [4] Section 111.104 lists the detailed requirements for filing a tax refund claim with the Texas Comptroller of Public Accounts.