Tex. Tax Code Section 112.058
Submission of Protest Payments to Comptroller

(a)

The comptroller shall, immediately on receipt of a payment made under protest under Section 112.051 (Protest Payment Required), deposit each portion of the payment to the credit of the account or fund to which the tax paid under protest is allocated by law.

(b)

The comptroller shall maintain detailed records of payments made under protest under Section 112.051 (Protest Payment Required).

(c)

An amount paid under protest under Section 112.051 (Protest Payment Required) bears pro rata interest. The pro rata interest is the amount of interest earned by the amount paid under protest.

(d)

Repealed by Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080), Sec. 11(2), eff. September 1, 2021.

(e)

Repealed by Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080), Sec. 11(2), eff. September 1, 2021.

(f)

All protest payments of taxes or of fees on prizes imposed by and collected for the state under Chapter 2001 (Bingo), Occupations Code, that become due on or after September 1, 1993, are governed by Subchapter J (Suits; Jurisdiction), Chapter 403 (Comptroller of Public Accounts), Government Code.
Acts 1981, 67th Leg., p. 1513, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 233, Sec. 1, eff. June 3, 1985; Acts 1987, 70th Leg., ch. 421, Sec. 1, eff. Aug. 31, 1987; Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 10, Sec. 1; Acts 1989, 71st Leg., ch. 232, Sec. 7, eff. Sept. 1, 1989; Acts 1991, 72nd Leg., ch. 641, Sec. 26, eff. Sept. 1, 1991; Acts 1993, 73rd Leg., ch. 286, Sec. 25, eff. Sept. 1, 1993; Acts 1993, 73rd Leg., ch. 486, Sec. 7.02, eff. Sept. 1, 1993; Acts 1997, 75th Leg., ch. 1423, Sec. 19.06, eff. Sept. 1, 1997; Acts 2001, 77th Leg., ch. 1420, Sec. 14.836, eff. Sept. 1, 2001; Acts 2003, 78th Leg., ch. 1310, Sec. 92, 121(25), eff. Sept. 1, 2003.
Amended by:
Acts 2005, 79th Leg., Ch. 728 (H.B. 2018), Sec. 11.161, eff. September 1, 2005.
Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080), Sec. 7, eff. September 1, 2021.
Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080), Sec. 11(2), eff. September 1, 2021.

Source: Section 112.058 — Submission of Protest Payments to Comptroller, https://statutes.­capitol.­texas.­gov/Docs/TX/htm/TX.­112.­htm#112.­058 (accessed Jun. 5, 2024).

Green check means up to date. Up to date

Accessed:
Jun. 5, 2024

§ 112.058’s source at texas​.gov