Texas Statutes (Last Updated: January 4, 2014) |
TAX CODE |
Title 2. STATE TAXATION |
Subtitle B. ENFORCEMENT AND COLLECTION |
Chapter 112. TAXPAYERS' SUITS |
Subchapter A. GENERAL PROVISIONS |
Sec. 112.001. TAXPAYERS' SUITS: JURISDICTION
Latest version.
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The district courts of Travis County have exclusive, original jurisdiction of a taxpayer suit brought under this chapter. This section prevails over a provision of Chapter 25, Government Code, to the extent of any conflict.
Acts 1981, 67th Leg., p. 1512, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 232, Sec. 3, eff. Sept. 1, 1989.