Tex. Codes » Tax Code · TITLE 2. STATE TAXATION · SUBTITLE B. ENFORCEMENT AND COLLECTION · CHAPTER 112. TAXPAYERS' SUITS
Texas Codes

Tex. Tax Code § 112.001 (2026)

Taxpayers' Suits: Jurisdiction

✓ current as of May 2026
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Sec. 112.001. TAXPAYERS' SUITS: JURISDICTION. The district courts of Travis County have exclusive, original jurisdiction of a taxpayer suit brought under this chapter. This section prevails over a provision of Chapter 25, Government Code, to the extent of any conflict.

Acts 1981, 67th Leg., p. 1512, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 232, Sec. 3, eff. Sept. 1, 1989.

Notes of Decisions
Cited in 25 cases (6 in the last 5 years), 1998–2025 · leading case: In Re Allcat Claims Serv., L.P. & John Weakly, 356 S.W.3d 455 (Tex. 2011).
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In Re Allcat Claims Serv., L.P. & John Weakly, 356 S.W.3d 455 (Tex. 2011). · cites it 7× “051 (requiring that a person must pay the tax in question before bringing a suit “contend[ing] that the tax or fee is unlawful or that the public official charged with the duty of collecting the tax or fee may not legally demand or collect the tax or fee”); id.”
Sharp v. Clearview Cable TV, Inc., 960 S.W.2d 424 (Tex. App. 1998). · cites it 2× “See Tex. Tax Code Ann. §§ 112.001 et seq. & 151.”
In Re Nestle USA, Inc., Switchplace, LLC, & Nsbma, Lp, 359 S.W.3d 207 (Tex. 2012). “Laws 1490 , 1511-1517, as Tex. Tax Code §§ 112.001 — . 156. 31 . See Rogers v.”
U.S. Concrete, Inc. v. Glenn Hegar, Comptroller of Pub. Accounts, State of Texas & Ken Paxton, Attorney Gen. of Texas, 578 S.W.3d 559 (Tex. App. 2019). “221 (governing suits by persons owing taxes or fees); Tex. Tax Code §§ 112.001–.156 (governing taxpayers’ suits).”
Texley Inc. D/B/A Glamour Girls// Glenn Hegar, in His Off. Capacity as Texas Comptroller of Pub. Accounts v. Glenn Hegar, in His Off. Capacity as Texas Comptroller of Pub. Accounts// Cross-Appellee, Texley Inc. D/B/A Glamour Girls (Tex. App. 2020). · cites it 3× “” (citing Tex. Tax Code §§ 112.001, .051, .101)), but instead filed an oath of inability to pay taxes or post bond, see id.”
Ebs Solutions, Inc. v. Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas (Tex. 2020). · cites it 3× “2d at 318–19; see TEX. TAX CODE §§ 112.001, .051, .101, .108.”
Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas The Off. of the Comptroller of Pub. Accounts of the State of Texas Ken Paxton, Attorney Gen. of the State of Texas & the Off. of the Attorney Gen. of the State of Texas v. CSG Forte Payments, Inc. F/K/A Forte Payment Sys., Inc. (Tex. App. 2020). · cites it 2× “2020) (citing Tex. Tax Code §§ 112.001, .051, .101, .108); In re Nestle USA, Inc.”
Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas, & Ken Paxton, Attorney Gen. of the State of Texas v. CHZP, LLC (Tex. App. 2018). “See, respectively, Tex. Tax Code §§ 112.001–.156; Tex. Gov’t Code §§ 2001.”
Metro. Telecomm. Holding Co. v. Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas, & Ken Paxton, Attorney Gen. of the State of Texas (Tex. App. 2019). “See TEX. TAX CODE ANN. §§ 112.001, 112.051. 2 “[T]he rate of the franchise tax is 0.”
Manana Ent., Inc. v. Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas (Tex. App. 2021). “(citing Tex. Tax Code §§ 112.001, .051, .101). Relevant here, a taxpayer seeking to initiate a protest suit must first “pay the amount claimed by the state” and submit a written protest that states “fully and in detail each reason for recovering the payment.”
Jai Dining Servs. (Odessa), Inc. v. Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas, & the Off. of the Comptroller of Pub. Accounts of the State of Texas (Tex. App. 2021). “3d at 749–50 (citing Tex. Tax Code §§ 112.001, .051, .101, .108).”
S.C. v. M.B., Individually & as Next Friend of I.C. (Tex. 2022). “02 § 1 (“[T]he trial court presiding over the case in which the person was acquitted, if the trial court is a district court, a justice court, or a municipal court of record, or a district court in the county in which the trial court is located shall enter an order of expunction…”
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