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Texas Statutes (Last Updated: January 4, 2014) |
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TAX CODE |
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Title 2. STATE TAXATION |
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Subtitle B. ENFORCEMENT AND COLLECTION |
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Chapter 112. TAXPAYERS' SUITS |
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Subchapter B. SUIT AFTER PROTEST PAYMENT |
Sec. 112.051. PROTEST PAYMENT REQUIRED
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(a) If a person who is required to pay a tax or fee imposed by this title or collected by the comptroller under any law, including a local tax collected by the comptroller, contends that the tax or fee is unlawful or that the public official charged with the duty of collecting the tax or fee may not legally demand or collect the tax or fee, the person shall pay the amount claimed by the state, and if the person intends to bring suit under this subchapter, the person must submit with the payment a protest.
(b) The protest must be in writing and must state fully and in detail each reason for recovering the payment.
(c) The protest payment must be made within the period of time set out in Subdivision (3) of Subsection (c) of Section 111.104 of this code for the filing of refund claims.