Tex. Gov't Code Section 403.209
Submission of Protest Payments to Comptroller

(a)

An officer who receives payments of taxes or fees made under protest as required by Section 403.202 (Protest Payment Required) shall each day send to the comptroller the payments, a list of the persons making the payments, and a written statement that the payments were made under protest.

(b)

The comptroller shall deposit each payment made under protest in the General Revenue Fund or to the fund or funds to which the tax or fee is allocated by law.

(c)

The comptroller or the officer who receives a payment made under protest, if designated by the comptroller, shall maintain detailed records of the payment made under protest.

(d)

For purposes of a tax or fee paid under protest under this subchapter, the interest to be credited on the tax or fee is an amount equal to the amount of interest that would have been earned by the tax or fee if the tax or fee had been deposited into the suspense account of the comptroller.
Added by Acts 1989, 71st Leg., ch. 232, Sec. 24, eff. Sept. 1, 1989. Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 7.21, eff. Sept. 1, 1997.

Source: Section 403.209 — Submission of Protest Payments to Comptroller, https://statutes.­capitol.­texas.­gov/Docs/GV/htm/GV.­403.­htm#403.­209 (accessed Dec. 2, 2023).

403.001
Definitions 403.002
Performance of Duty 403.003
Chief Clerk 403.004
Chief of Claims Division 403.006
Inspection of Accounts 403.007
Divisions 403.008
Bonds and Employees 403.011
General Powers 403.012
Acceptance of Federal Money or Property 403.013
Report to Governor 403.014
Report on Effect of Certain Tax Provisions 403.015
Electronic Computing and Data Processing 403.016
Electronic Funds Transfer 403.017
Custody of Security for Money and Deeds 403.018
Assistance in Reconstructing Destroyed Records 403.019
Contracts to Collect Out-of-state Debts 403.021
Encumbrance Reports 403.023
Credit, Charge, and Debit Cards 403.024
Searchable State Expenditure Database 403.025
Federal Earned Income Tax Credit 403.026
Electronic Storage and Maintenance of Records 403.027
Digital Signatures 403.028
Strategies to Reduce Emissions of Greenhouse Gases 403.029
Transfer of Certain Money to General Revenue Fund 403.031
General Accounting Duties 403.032
Ledgers 403.033
Supporting and Analysis Records 403.034
State General Ledger 403.035
Suspense Accounts and Ledgers 403.036
Appropriation Ledgers 403.037
Allocation of Certain Settlement Money at Direction of Attorney General 403.038
Revenue and Expense Analysis Records 403.039
Texas Identification Number System 403.052
Information Concerning Deposits 403.054
Replacement Warrant 403.055
Payments to Debtors or Delinquents Prohibited 403.056
Preparation and Delivery of Warrants 403.057
Signature on Warrants After Change in Office 403.058
Information Concerning Canceled Warrants 403.060
Printing and Issuance of Warrants 403.071
Claims and Available Money 403.072
Payroll Claims 403.073
Special Claims 403.074
Miscellaneous Claims 403.075
Deficiencies 403.076
Tax Refunds 403.077
Improper Collections 403.078
Form 403.079
Using Sampling Techniques to Audit Claims 403.092
Temporary Transfer of Surplus and Other Cash 403.093
Allocations from General Revenue Fund 403.095
Use of Dedicated Revenue 403.097
Funds Expended in Proportion to Method of Financing 403.101
Flood Area School and Road Fund 403.102
Federal Revenue Sharing Trust Fund 403.103
School Taxing Ability Protection Fund 403.104
Federal Resource Receipts Distribution Fund 403.105
Permanent Fund for Health and Tobacco Education and Enforcement 403.106
Permanent Fund for Emergency Medical Services and Trauma Care 403.107
Single Local Use Taxes Collected by Remote Sellers 403.109
Property Tax Relief Fund 403.110
Success Contract Payments Trust Fund 403.0111
Distribution of Federal Tax Information 403.111
Registration 403.112
Accounts 403.113
Cancellation of Unneeded Bonds 403.114
Bond Clerk 403.0115
Reports Published on Internet 403.0116
Municipal and County Budgets on Internet 403.0121
Acceptance of Federal Money 403.121
Contents of Estimate 403.0122
Deposit of American Recovery and Reinvestment Act Money 403.0131
Appropriation Certification 403.0141
Report on Incidence of Tax 403.0142
Report on Origin of Tax Revenue 403.0143
Report on Use of General Revenue-dedicated Accounts 403.0145
Publication of Fees Schedule 403.0147
Report on State Programs Not Funded by Appropriations 403.0165
Payroll Deduction for State Employee Organization 403.0195
Contracts for Information About Property Recoverable by the State 403.201
Suits 403.202
Protest Payment Required 403.203
Protest Payment Suit After Payment Under Protest 403.204
Protest Payment Suit: Parties 403.205
Trial De Novo 403.206
Class Actions 403.207
Additional Protest Payments Before Hearing 403.208
Protest Payments During Appeal 403.209
Submission of Protest Payments to Comptroller 403.210
Disposition of Protest Payments Belonging to State 403.211
Credit or Refund 403.212
Requirements Before Injunction 403.213
Nature of Action for Injunction 403.214
Counterclaim 403.215
Records After Injunction 403.216
Reports After Injunction 403.217
Additional Payments or Bond 403.218
Dismissal of Injunction 403.219
Final Dismissal or Dissolution of Injunction 403.220
Credit or Refund 403.0221
Performance Audit of Certain Transit Authorities 403.221
Other Actions Prohibited 403.222
Applicability 403.0231
Credit Card Agreement Benefitting State 403.0232
Credit or Debit Card Agreement Benefiting Public Schools 403.0241
Special Purpose District Public Information Database 403.241
Definitions 403.0242
Special Purpose District Noncompliance List 403.242
Applicability of Subchapter 403.243
Conformance of Accounts Established Under Prior Law 403.244
Purpose of Petty Cash Accounts 403.0245
Availability on Internet of Certain Information on State Grants 403.245
Accounting for Petty Cash Account 403.0246
Local Development Agreement Database 403.246
Amount of Petty Cash Account 403.0247
Noncompliance 403.247
Duties of State Agency 403.248
Travel Advances 403.249
Duties of Comptroller 403.250
Duties of State Auditor 403.251
Additional Duties of Comptroller 403.252
Exceptions 403.0271
Authorizations to Debit State Accounts 403.271
Property Accounting System 403.272
Responsibility for Property Accounting 403.273
Property Manager 403.274
Change of Agency Head or Property Manager 403.275
Liability for Property Loss 403.276
Reporting to Comptroller and Attorney General 403.277
Failure to Keep Records 403.278
Transfer of Personal Property 403.0301
Intellectual Property 403.301
Purpose 403.0302
Organized Retail Theft Task Force 403.302
Determination of School District Property Values 403.303
Protest 403.304
Cooperation with Comptroller 403.401
Purpose 403.402
Definitions 403.403
Texas Green Job Skills Development Fund 403.404
Establishment of Green Job Skills Grant Program 403.405
Grant Program Requirements 403.406
Application 403.407
Additional Considerations in Awarding Grants 403.408
Reservation for Certain Programs 403.409
Report 403.410
Standards 403.451
Definitions 403.452
Comptroller Powers and Duties 403.453
State Agency Powers and Duties 403.454
Confidential Information 403.455
Rules 403.501
Definitions 403.502
Settlement Records 403.503
Texas Opioid Abatement Fund Council 403.504
Council Operation 403.505
Opioid Abatement Account 403.506
Opioid Abatement Trust Fund 403.507
Deposit and Allocation of Settlement Money 403.508
Council Allocation of Money 403.509
Council Powers and Duties and Council-approved Opioid Abatement Strategy 403.510
Report 403.511
Rulemaking 403.0551
Deductions for Repayment of Certain Debts or Tax Delinquencies 403.551
Definitions 403.0552
Preparation and Retention of Certain Warrants 403.552
Broadband Pole Replacement Fund 403.553
Texas Broadband Pole Replacement Program 403.601
Purposes 403.602
Definitions 403.603
Expiration 403.604
Required Jobs and Investment 403.605
Taxable Value of Eligible Property 403.606
Certain Persons Ineligible 403.607
Application 403.608
Economic Benefit Statement 403.609
Comptroller Action on Application 403.610
Governor Action on Application 403.611
School District Action on Application 403.612
Agreement 403.613
Incentive Period 403.614
Penalty for Failure to Comply with Jobs or Wage Requirement 403.615
Audit of Agreements by State Auditor 403.616
Biennial Compliance Report by Applicant 403.617
Biennial Report to Legislature 403.618
Jobs, Energy, Technology, and Innovation Act Oversight Committee 403.619
Conflict of Interest 403.620
Certain Benefits Related to Agreements Prohibited 403.621
Confidentiality of Certain Business Information 403.622
Internet Posting of Information 403.623
Rules and Forms 403.0721
Net Compensation Calculation 403.0915
Dormant Fund or Account 403.0956
Reallocation of Interest Accrued on Certain Dedicated Revenue 403.1041
Tobacco Settlement Permanent Trust Account 403.1042
Tobacco Settlement Permanent Trust Account Investment Advisory Committee 403.1043
Restrictions on Lobbying Expenditures 403.1055
Permanent Fund for Children and Public Health 403.1065
Permanent Fund for Rural Health Facility Capital Improvement 403.1066
Permanent Hospital Fund for Capital Improvements and the Texas Center for Infectious Disease 403.1067
Restrictions on Lobbying Expenditures 403.1068
Management of Certain Funds 403.1069
Reporting Requirement 403.2715
University Systems and Institutions of Higher Education 403.3011
Definitions 403.3022
Farm and Ranch Survey 403.03058
Report on Occupational Licensing 403.03059
Compensation for Commissioned Peace Officers
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Accessed:
Dec. 2, 2023

§ 403.209’s source at texas​.gov