Texas Codes
Tex. Tax Code § 112.055 (2026)
Class Actions
✓ current as of May 2026
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Sec. 112.055. CLASS ACTIONS. (a) In this section, a class action includes a suit brought under this subchapter by at least two persons who have paid taxes under protest as required by Section 112.051 of this code.
(b) In a class action, all taxpayers who are within the same class as the persons bringing the suit, who are represented in the class action, and who have paid taxes under protest as required by Section 112.051 of this code, are not required to file separate suits, but are entitled to and are governed by the decision rendered in the class action.
Acts 1981, 67th Leg., p. 1512, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Notes of Decisions
Cited in 4
cases, 2007–2013 · leading case: Levy v. OfficeMax, Inc., 228 S.W.3d 846 (Tex. App. 2007).
Levy v. OfficeMax, Inc., 228 S.W.3d 846 (Tex. App. 2007). “Compare Tex. Tax Code Ann. § 112.055 (West 2001) with Tex.”
Tara Levy, Rockey Piazza & Linda Piazza, on Behalf of All Others Similarly Situated v. Officemax, Inc. Best Buy Stores, LP & Carole Keeton Strayhorn, Comptroller of Pub. Accounts (Tex. App. 2007). “Compare Tex. Tax Code Ann. § 112.055 (West 2001) with Tex.”
Tara Levy, Rockey Piazza & Linda Piazza, on Behalf of All Others Similarly Situated v. Officemax, Inc. Best Buy Stores, LP & Carole Keeton Strayhorn, Comptroller of Pub. Accounts (Tex. App. 2007). “Compare Tex. Tax Code Ann. § 112.055 (West 2001) with Tex.”
Sanadco Inc., a Texas Corp. Mahmoud A. Isba, A/K/A Mahmoud Ahmed Abuisba, A/K/A Mike Isba Walid Abderrahman Majic Investments, Inc. Faisal Kahn Isra Enter., Inc. Hattab Al-Shudifat Haifa Enter., Inc. v. the Off. of the Comptroller of Pub. Accounts of the State of Texas Glenn Hegar, Individually & in His Off. Capacity as Comptroller of Pub. Accounts of the State of Texas & Ken Paxton in His Off. Capacity as Attorney Gen. (Tex. App. 2013). “” Similarly, the Comptroller requested that the district court dismiss the class action claims for several reasons, including that none of the convenience-store owners had “satisfied the statutory prerequisite to filing a class action under” the tax code.”
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