Sec. 112.051. PROTEST PAYMENT REQUIRED. (a) If a person who is required to pay a tax imposed by this title or collected by the comptroller under any law, including a local tax collected by the comptroller, contends that the tax is unlawful or that the public official charged with the duty of collecting the tax may not legally demand or collect the tax, the person shall pay the amount claimed by the state, and if the person intends to bring suit under this subchapter, the person must submit with the payment a protest.
(b) The protest must be in writing and must state fully and in detail each reason for recovering the payment.
(c) The protest payment must be made within the period of time set out in Subdivision (3) of Subsection (c) of Section 111.104 of this code for the filing of refund claims.
(d) This section and Section 112.052 are not severable from the other provisions of this subchapter. If this section or Section 112.052 is held invalid for any reason, the entire subchapter is invalid.
Acts 1981, 67th Leg., p. 1512, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 460, ch. 94, Sec. 6, eff. May 10, 1983; Acts 1989, 71st Leg., ch. 232, Sec. 4, eff. Sept. 1, 1989.
Amended by:
Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080), Sec. 4, eff. September 1, 2021.
Notes of Decisions
Hegar v. EBS Solutions, Inc., 549 S.W.3d 849 (Tex. App. 2018).
· cites it 6× “By enacting various provisions of the Tax Code, the legislature waived sovereign immunity for the following three types of taxpayer suits: protest suits, see *852 Tex. Tax Code §§ 112.051 -.060, suits seeking injunctive relief, id.”
BMG Direct Mktg., Inc. v. Peake, 178 S.W.3d 763 (Tex. 2005).
· cites it 4× “First, he contends Texas courts have been more willing, and rightly so, to apply the voluntary-payment rule in order to protect the sovereign's income stream because the rule's justification in the taxation context is an appropriate extension of the sovereign-immunity principle.”
Dallas Cnty. Cmty. Coll. Dist. v. Bolton, 185 S.W.3d 868 (Tex. 2005).
· cites it 2× “" TEX. TAX CODE § 112.051. The Legislature adopted a similar refund mechanism for the recovery of allegedly illegal "occupation, excise, gross receipts, franchise, license, or privilege tax[es] or fee[s]" paid "to any department of the state government.”
Texas Ass'n of Bus. v. Texas Air Control Bd., 852 S.W.2d 440 (Tex. 1993).
“See generally Tex.Tax Code §§ 112.051, 112.101. If such requirements are unconstitutionally void even to fulfill a constitutional mandate of environmental protection, their validity for tax collection is certainly subject to question.”
Texas Ent. Ass'n v. Combs, 431 S.W.3d 790 (Tex. App. 2014).
· cites it 2× “3 See Tex. Tax Code § 112.051. We addressed and rejected this argument in our previous opinion, concluding that “[djeclaratory-judgment actions against state officials challenging the constitutionality of a statute do not implicate the sovereign-immunity doctrine because they…”
Quorum Sales, Inc. v. Sharp, 910 S.W.2d 59 (Tex. App. 1995).
“See Tex.Tax Code Ann. § 112.051 (West 1992). The trial court granted the Comptroller’s motion for summary judgment and denied Taxpayers’ motion, determining that Taxpayers should not recover the tax paid under protest.”
Sharp v. Direct Resources for Print, Inc., 910 S.W.2d 535 (Tex. App. 1995).
“See Tex.Tax Code Ann. § 112.051 (West 1992). Direct Resources then filed this action, requesting a tax refund, a declaration under 42 U.”
— Tex. Tax Code § 112.051(a) — 11 cases
BMG Direct Mktg., Inc. v. Peake, 178 S.W.3d 763 (Tex. 2005).
“First, he contends Texas courts have been more willing, and rightly so, to apply the voluntary-payment rule in order to protect the sovereign's income stream because the rule's justification in the taxation context is an appropriate extension of the sovereign-immunity principle.”
— Tex. Tax Code § 112.051(b) — 4 cases
Hegar v. EBS Solutions, Inc., 549 S.W.3d 849 (Tex. App. 2018).
“By enacting various provisions of the Tax Code, the legislature waived sovereign immunity for the following three types of taxpayer suits: protest suits, see *852 Tex. Tax Code §§ 112.051 -.060, suits seeking injunctive relief, id.”
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