Sec. 112.053. TAXPAYER SUIT: PARTIES; ISSUES. (a) A suit authorized by this subchapter must be brought against the public official charged with the duty of collecting the tax, the comptroller, and the attorney general.
(b) The issues to be determined in the suit are limited to those arising from the reasons expressed in the written protest as originally filed.
(c) A copy of the written protest as originally filed must be attached to the original petition filed by the person paying the tax with the court and to the copies of the original petition served on the comptroller, the attorney general, and the public official charged with the duty of collecting the tax.
(d) The attorney general shall represent the comptroller in a suit under this subchapter.
(e) A person may not intervene in a suit under this subchapter.
Acts 1981, 67th Leg., p. 1512, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1987, 70th Leg., ch. 89, Sec. 2, eff. Sept. 1, 1987; Acts 1997, 75th Leg., ch. 1423, Sec. 19.05, eff. Sept. 1, 1997.
Amended by:
Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080), Sec. 6, eff. September 1, 2021.
Notes of Decisions
Arch Petroleum, Inc. v. Sharp, 958 S.W.2d 475 (Tex. App.—Austin 1997).
“16, together with the pro rata interest earned thereon as provided for in Tex. Tax Code Ann. § 112.060 (a) (West Supp.”
Tgs-nopec Geophysical Co. v. Combs, 268 S.W.3d 637 (Tex. App.—Austin 2008).
“” See Tex. Tax Code Ann. § 112.053 (West 2008) (requiring the Comptroller and the Attorney General to be named as defendants in franchise tax protest suit).”
U.S. Concrete, Inc. v. Glenn Hegar, 578 S.W.3d 559 (Tex. App.—Austin 2019).
· cites it 2× “202(b), and any issues to be determined in its lawsuit “are limited to those arising from the reasons expressed in the written protest as originally filed,” Tex. Tax Code § 112.053(b); Tex. Gov’t Code § 403.”
Cirrus Expl. Co. v. Glenn Hegar, 427 S.W.3d 464 (Tex. App.—Austin 2014).
“Both the Comptroller and the Attorney General were defendants in the suit, see Tex.Tax Code § 112.053 (requiring Comptroller and Attorney General to be named as defendants in tax protest suit), but because their interests in this litigation align, we will refer to them…”
OGCI Training, Inc. v. Glenn Hegar, No. 03-16-00704-CV (Tex. App.—Austin Oct. 27, 2017).
· cites it 2× “” See Tex. Tax Code § 112.053. To the extent OGCI’s issues do not “arise from the reasons expressed in [OGCI’s] written protest,” the district court is without jurisdiction to resolve those issues.”
Glenn Hegar v. J.D. Fields & Co., 604 S.W.3d 120 (Tex. App.—Austin 2020).
“Fields sued the Comptroller and the Attorney General, see Tex. Tax Code § 112.053(a) (requiring that both officials be named as defendants in tax protest suit), and both moved for summary judgment.”
Tex. Tax Code § 112.053(a): 3 cases
Glenn Hegar v. J.D. Fields & Co., 604 S.W.3d 120 (Tex. App.—Austin 2020).
“Fields sued the Comptroller and the Attorney General, see Tex. Tax Code § 112.053(a) (requiring that both officials be named as defendants in tax protest suit), and both moved for summary judgment.”
Tex. Tax Code § 112.053(b): 3 cases
U.S. Concrete, Inc. v. Glenn Hegar, 578 S.W.3d 559 (Tex. App.—Austin 2019).
“202(b), and any issues to be determined in its lawsuit “are limited to those arising from the reasons expressed in the written protest as originally filed,” Tex. Tax Code § 112.053(b); Tex. Gov’t Code § 403.”
OGCI Training, Inc. v. Glenn Hegar, No. 03-16-00704-CV (Tex. App.—Austin Oct. 27, 2017).
“” See Tex. Tax Code § 112.053. To the extent OGCI’s issues do not “arise from the reasons expressed in [OGCI’s] written protest,” the district court is without jurisdiction to resolve those issues.”
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