Texas § GV.403.209 - SUBMISSION OF PROTEST PAYMENTS TO COMPTROLLER

Full text of Texas The Texas Constitution § GV.403.209 — SUBMISSION OF PROTEST PAYMENTS TO COMPTROLLER, with citation guidance and answers to common questions.

§ GV.403.209. SUBMISSION OF PROTEST PAYMENTS TO COMPTROLLER

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 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: official Texas text · Last verified 2026-08-27

Frequently Asked Questions About Texas § GV.403.209

What does The Texas Constitution § GV.403.209 cover?

Section GV.403.209 ("SUBMISSION OF PROTEST PAYMENTS TO COMPTROLLER") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Texas § GV.403.209?

A common citation format is "The Texas Constitution § GV.403.209" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Texas law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.

How does Texas § GV.403.209 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Texas.