Texas Statutes (Last Updated: January 4, 2014) |
GOVERNMENT CODE |
Title 4. EXECUTIVE BRANCH |
Subtitle A. EXECUTIVE OFFICERS |
Chapter 403. COMPTROLLER OF PUBLIC ACCOUNTS |
Subchapter J. SUITS BY PERSONS OWING TAXES OR FEES |
Sec. 403.210. DISPOSITION OF PROTEST PAYMENTS BELONGING TO STATE
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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 a tax or fee payment or a portion of a tax or fee payment made under protest, including the amount of interest credited on the payment, belongs to the state, the state retains the proper amount of the tax or fee payment and the proportionate share of the interest earned.
Added by Acts 1989, 71st Leg., ch. 232, Sec. 24, eff. Sept. 1, 1989.