Tex. Codes » Tax Code · TITLE 2. STATE TAXATION · SUBTITLE B. ENFORCEMENT AND COLLECTION · CHAPTER 112. TAXPAYERS' SUITS
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Tex. Tax Code § 112.001 (2026)

Taxpayers' Suits: Jurisdiction

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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.—Austin 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, 578 S.W.3d 559 (Tex. App.—Austin 2019). “221 (governing suits by persons owing taxes or fees); Tex. Tax Code §§ 112.001–.156 (governing taxpayers’ suits).”
Texley Inc. v. Glenn Hegar, 613 S.W.3d 322 (Tex. App.—Austin 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, 601 S.W.3d 744 (Tex. 2020). · cites it 3× “2d at 318–19; see TEX. TAX CODE §§ 112.001, .051, .101, .108.”
Glenn Hegar v. CSG Forte Payments, Inc., No. 03-19-00325-CV (Tex. App.—Austin Dec. 9, 2020). · cites it 2× “2020) (citing Tex. Tax Code §§ 112.001, .051, .101, .108); In re Nestle USA, Inc.”
Glenn Hegar v. CHZP, LLC, No. 03-17-00214-CV (Tex. App.—Austin June 28, 2018). “See, respectively, Tex. Tax Code §§ 112.001–.156; Tex. Gov’t Code §§ 2001.”
Metro. Telecomm. Holding Co. v. Glenn Hegar, No. 06-19-00016-CV (Tex. App.—Texarkana Aug. 21, 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, No. 03-19-00753-CV (Tex. App.—Austin June 24, 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, No. 03-19-00750-CV (Tex. App.—Austin Oct. 27, 2021). “3d at 749–50 (citing Tex. Tax Code §§ 112.001, .051, .101, .108).”
S.C. v. M.B., 650 S.W.3d 428 (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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