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

Tex. Tax Code § 112.054 (2026)

Trial De Novo

✓ current as of May 2026
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Sec. 112.054. TRIAL DE NOVO. The trial of the issues in a suit under this subchapter is de novo.

Acts 1981, 67th Leg., p. 1512, ch. 389, Sec. 1, eff. Jan. 1, 1982.

Notes of Decisions
Cited in 24 cases (1 in the last 5 years), 2001–2022 · leading case: GATX Terminals Corp. v. Rylander, 78 S.W.3d 630 (Tex. App. 2002).
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GATX Terminals Corp. v. Rylander, 78 S.W.3d 630 (Tex. App. 2002). · cites it 2× “See Tex. Tax Code Ann. § 112.054 (West 2001).”
Texas Dep't of Pub. Saf. v. Alford, 154 S.W.3d 133 (Tex. App. 2005). · cites it 2× “, Tex. Tax Code Ann. § 112.054 (Vernon 2002) (taxpayer suit).”
DuPont Photomasks, Inc. v. Strayhorn, 219 S.W.3d 414 (Tex. App. 2007). “Specifically, the Comptroller asserted that, because an appeal from a final decision by the Comptroller is tried de novo in the district court, see Tex. Tax Code Ann. § 112.054 (West 2001), the inclusion of the documents was not permitted under government code subsection 2001.”
All Am. Life Ins. Co. v. Rylander, 73 S.W.3d 299 (Tex. App. 2001). “See Tex. Tax.Code Ann. § 112.054 (West 1992).”
Chevron Pipeline Co. v. Strayhorn, 212 S.W.3d 779 (Tex. App. 2006). “Tex. Tax Code Ann. §§ 112.054 , .154 (West 2001).”
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). “See Tex. Tax Code § 112.054 (providing for trial de novo); Tex.”
Unknown, 140 F.3d 618. · cites it 2× “Tex.Tax Code Ann. § 112.054. Trans State argues that the Comptroller’s decision does not amount to an adjudication under § 505(a)(2)(A) and, thus according to Trans State, the bankruptcy court had jurisdiction to determine its sales tax liability.”
the GEO Grp., Inc. v. Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas (Tex. App. 2015). · cites it 2× “9 Tex. Tax Code § 112.054 (West 2015)......”
Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas, & Ken Paxton, Attorney Gen. of Texas v. J.D. Fields & Co., Inc. (Tex. App. 2020). “See Tex. Tax Code § 112.054 (“The trial of the issues in a suit under this subchapter is de novo.”
Sirius Xm Radio, Inc. v. Glenn Hegar, Comptroller of Pub. Accounts & Ken Paxton, Attorney Gen. of the State of Texas (Tex. 2022). “In Sirius’s view, the statutory requirement that trial on contested franchise taxes be de novo, TEX. TAX CODE § 112.054, precludes the application of deference to agencies because the courts must “try each issue of fact and law .”
All Am. Life Ins. Co. Am. Gen. Life Ins. Co. Am. Nat'l Ins. Co. Am. Nat'l Life Ins. Co. of Texas IDS Life Ins. Co. & USLIFE Life Ins. Co. v. Carole Keeton Rylander, Comptroller of Pub. Accounts of Texas & John Cornyn, Attorney Gen. of Texas (Tex. App. 2001). “See Tex. Tax. Code Ann. § 112.054 (West 1992).”
GATX Terminal Corp. v. Carole Keeton Rylander, Comptroller of Pub. Accounts of the State of Texas & John Cornyn, Attorney Gen. of the State of Texas (Tex. App. 2002). “See Tex. Tax Code Ann. § 112.054 (West 2001).”
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