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Tex. Tax Code § 112.059

This is the official text of Tex. Tax Code § 112.059, part of Texas’s Tax Code — governs state and local taxation.

Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.

§ 112.059. DISPOSITION OF PROTEST PAYMENTS BELONGING TO THE STATE.

Official statutory text

If a suit authorized by this subchapter is not brought in the manner or within the time required or if the suit is properly filed and results in a final determination that an amount paid under protest, including the pro rata amount of interest earned on the amount, belongs to the state, the comptroller shall ensure that the proper amount is deposited to the credit of the appropriate state account or fund.

Status: in_force · Read it on the official government site

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