Tex. Codes » Tax Code · TITLE 2. STATE TAXATION · SUBTITLE B. ENFORCEMENT AND COLLECTION · CHAPTER 112. TAXPAYERS' SUITS
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Tex. Tax Code § 112.054 (2026)

Trial De Novo

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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.—Austin 2002).
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GATX Terminals Corp. v. Rylander, 78 S.W.3d 630 (Tex. App.—Austin 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.—Waco 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.—Austin 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.—Austin 2001). “See Tex. Tax.Code Ann. § 112.054 (West 1992).”
Chevron Pipeline Co. v. Strayhorn, 212 S.W.3d 779 (Tex. App.—Austin 2006). “Tex. Tax Code Ann. §§ 112.054 , .154 (West 2001).”
U.S. Concrete, Inc. v. Glenn Hegar, 578 S.W.3d 559 (Tex. App.—Austin 2019). “See Tex. Tax Code § 112.054 (providing for trial de novo); Tex.”
Texas Comptroller of Pub. Accounts v. Trans State Outdoor Advert. Co., 140 F.3d 618 (5th Cir. 1998). · 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.”
GEO Grp., Inc. v. Glenn Hegar, No. 03-15-00726-CV (Tex. App.—Austin Dec. 31, 2015). · cites it 2× “9 Tex. Tax Code § 112.054 (West 2015)......”
Glenn Hegar v. J.D. Fields & Co., 604 S.W.3d 120 (Tex. App.—Austin 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, 643 S.W.3d 402 (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. v. Carole Keeton Rylander, No. 03-00-00427-CV (Tex. App.—Austin Aug. 30, 2001). “See Tex. Tax. Code Ann. § 112.054 (West 1992).”
GATX Terminal Corp. v. Carole Keeton Rylander, No. 03-01-00537-CV (Tex. App.—Austin Apr. 18, 2002). “See Tex. Tax Code Ann. § 112.054 (West 2001).”
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