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Texas Statutes (Last Updated: January 4, 2014) |
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GOVERNMENT CODE |
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Title 4. EXECUTIVE BRANCH |
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Subtitle A. EXECUTIVE OFFICERS |
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Chapter 403. COMPTROLLER OF PUBLIC ACCOUNTS |
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Subchapter J. SUITS BY PERSONS OWING TAXES OR FEES |
Sec. 403.207. ADDITIONAL PROTEST PAYMENTS BEFORE HEARING
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(a) A petitioner shall pay additional taxes or fees when due under protest after the filing of a suit authorized by this subchapter and before the trial. The petitioner may amend the original petition to include all additional taxes or fees paid under protest before five days before the day the suit is set for a hearing or may elect to file a separate suit. The election does not prevent the court from exercising its power to consolidate or sever suits and claims under the Texas Rules of Civil Procedure.
(b) This section applies to additional taxes or fees paid under protest only if a written protest is filed with the additional taxes or fees and the protest states the same reason for contending the payment of taxes or fees that was stated in the original protest.