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

Tex. Tax Code § 112.055 (2026)

Class Actions

✓ laws through the 89th Legislature (2025)
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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.—Austin 2007).
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Levy v. OfficeMax, Inc., 228 S.W.3d 846 (Tex. App.—Austin 2007). “Compare Tex. Tax Code Ann. § 112.055 (West 2001) with Tex.”
Tara Levy v. Officemax, Inc., No. 03-06-00391-CV (Tex. App.—Austin June 19, 2007). “Compare Tex. Tax Code Ann. § 112.055 (West 2001) with Tex.”
Tara Levy v. Officemax, Inc., No. 03-06-00391-CV (Tex. App.—Austin June 19, 2007). “Compare Tex. Tax Code Ann. § 112.055 (West 2001) with Tex.”
Sanadco Inc. v. Off. of the Comptroller of Pub. Accounts of the State of Texas Glenn Hegar, No. 03-11-00462-CV (Tex. App.—Austin Sept. 26, 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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