Sec. 52.137. SUIT AFTER PROTEST. (a) If a lessee, who has received an audit deficiency assessment and has waived the right to request a hearing before the commissioner or who is required by final order of the commissioner following a hearing to pay additional royalties, contends that such audit deficiency assessment is unlawful or that the commissioner may not legally demand or collect such royalties, and the lessee intends to bring suit under this section, the lessee must submit a protest in writing stating fully and in detail each reason why it contends such royalty is not due. Such protest shall be made to the commissioner within 30 days of the date of receipt of the audit billing notice or of the date of receipt of the final order of the commissioner following a hearing, as the case may be. All such mailings shall be by certified mail, return receipt requested.
(b) Repealed by Acts 2015, 84th Leg., R.S., Ch. 3 , Sec. 10(2), eff. September 1, 2015.
(c) A suit under this section is barred unless brought in the district courts of Travis County within 90 days after the date of the protest or within 90 days after the date of the final order of the commissioner following hearing, whichever is later.
(d) The issues to be determined in a suit under this section are limited to those arising from the reasons stated in the written protest as originally filed.
(e) The trial of the issues in a suit under this section is de novo and the substantial evidence rule will not apply.
Added by Acts 1986, 69th Leg., 3rd C.S., ch. 5, Sec. 2, eff. Sept. 30, 1986. Amended by Acts 1987, 70th Leg., ch. 948, Sec. 25, eff. Sept. 1, 1987; Acts 1997, 75th Leg., ch. 1423, Sec. 14.13, eff. Sept. 1, 1997; Acts 2003, 78th Leg., ch. 328, Sec. 7.
Amended by:
Acts 2015, 84th Leg., R.S., Ch. 3 (S.B. 903), Sec. 7, eff. September 1, 2015.
Acts 2015, 84th Leg., R.S., Ch. 3 (S.B. 903), Sec. 8, eff. September 1, 2015.
Acts 2015, 84th Leg., R.S., Ch. 3 (S.B. 903), Sec. 10(2), eff. September 1, 2015.
Notes of Decisions
Texas Ass'n of Bus. v. Texas Air Control Bd., 852 S.W.2d 440 (Tex. 1993).
· cites it 2× “1993) (considering Tex.Nat.Res.Code § 52.137). Our analysis in those cases focused on the *480 public interest at stake: the State's only interest in the prepayment requirement, we noted, was its financial interest in immediate access to disputed royalty payments.”
State v. Flag-Redfern Oil Co., 852 S.W.2d 480 (Tex. 1993).
· cites it 3× “See Tex.Nat.Res.Code § 52.137. If a lessee who has received a deficiency assessment chooses to forego a hearing before the Commissioner, or is dissatisfied with an order issued by the Commissioner after a hearing, the lessee must pay the deficiency under protest within thirty…”
EnRe Corp. v. R.R. Com'n of Texas, 852 S.W.2d 661 (Tex. App. 1993).
“At oral argument, the Commission defended the prepayment and forfeiture provisions on the same basis that the state did in Texas Association of Business—that a penalty packs less deterrent force if a violator can forestall payment through protracted appeals.”
Harris Cnty. Appraisal Dist. v. Herrin, 917 S.W.2d 345 (Tex. App. 1996).
“If a lessee chose to forego a hearing before the Commissioner or was dissatisfied with the Commissioner’s order after a hearing, the lessee must pay the deficiency under protest within 30 days. If the lessee did not pay the deficiency, the lessee could not obtain judicial review…”
— Tex. Nat. Res. Code § 52.137(a) — 3 cases
State v. Flag-Redfern Oil Co., 852 S.W.2d 480 (Tex. 1993).
“See Tex.Nat.Res.Code § 52.137. If a lessee who has received a deficiency assessment chooses to forego a hearing before the Commissioner, or is dissatisfied with an order issued by the Commissioner after a hearing, the lessee must pay the deficiency under protest within thirty…”
EnRe Corp. v. R.R. Com'n of Texas, 852 S.W.2d 661 (Tex. App. 1993).
“At oral argument, the Commission defended the prepayment and forfeiture provisions on the same basis that the state did in Texas Association of Business—that a penalty packs less deterrent force if a violator can forestall payment through protracted appeals.”
— Tex. Nat. Res. Code § 52.137(c) — 1 case
Harris Cnty. Appraisal Dist. v. Herrin, 917 S.W.2d 345 (Tex. App. 1996).
“If a lessee chose to forego a hearing before the Commissioner or was dissatisfied with the Commissioner’s order after a hearing, the lessee must pay the deficiency under protest within 30 days. If the lessee did not pay the deficiency, the lessee could not obtain judicial review…”
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