Tex.
Tax Code Section 112.201
Suit After Redetermination
(a)
A person may sue the comptroller to dispute an amount of tax, penalty, or interest assessed in a deficiency redetermination or jeopardy redetermination under Chapter 111 (Collection Procedures) if the person has:(1)
filed a request for redetermination under Chapter 111 (Collection Procedures);(2)
obtained a redetermination under Chapter 111 (Collection Procedures) that includes a finding by the comptroller of the disputed and undisputed amounts; and(3)
filed a motion for rehearing of the redetermination that complies with Chapter 2001 (Administrative Procedure), Government Code, and that states the specific grounds of error and the disputed amounts associated with the grounds of error.(b)
A person bringing a suit under this subchapter shall pay, as provided by Chapter 111 (Collection Procedures), the redetermination amounts that are not disputed in the motion for rehearing. The failure to pay an undisputed amount does not affect the jurisdiction of a court to consider a suit that complies with Subsection (a).(c)
A person bringing a suit under this subchapter may pay the disputed amounts as provided by Chapter 111 (Collection Procedures). A disputed amount that is not paid as provided by Chapter 111 (Collection Procedures) and that is determined to be due in a final judgment accrues penalties and interest as provided by Chapter 111 (Collection Procedures). After the comptroller has been timely served in a suit that complies with this subchapter, the comptroller and the attorney general are enjoined from collecting disputed amounts from the person bringing the suit during the pendency of the suit but are not enjoined from asserting tax liens. Damages may be awarded under Chapter 65 (Injunction), Civil Practice and Remedies Code, if the court determines that all or part of the enjoined collection amounts were disputed solely for delay.(d)
A suit under this subchapter must be brought against both the comptroller and the attorney general.(e)
A suit under this subchapter must be filed before the expiration of 90 days after the issue date of the denial of the motion for rehearing or it is barred.(f)
The disputed and undisputed amounts of the redetermination must be set out in the original petition. A copy of the motion for rehearing must be attached to the original petition filed with the court and to the copies of the original petition served on the comptroller and the attorney general.(g)
A person may not intervene in a suit under this subchapter.
Source:
Section 112.201 — Suit After Redetermination, https://statutes.capitol.texas.gov/Docs/TX/htm/TX.112.htm#112.201 (accessed Jun. 5, 2024).
