Texas § TX.112.051 - PROTEST PAYMENT REQUIRED
Full text of Texas The Texas Constitution § TX.112.051 — PROTEST PAYMENT REQUIRED, with citation guidance and answers to common questions.
§ TX.112.051. PROTEST PAYMENT REQUIRED
PROTEST PAYMENT REQUIRED. (a) If a person who is required to pay a tax imposed by this title or collected by the comptroller under any law, including a local tax collected by the comptroller, contends that the tax is unlawful or that the public official charged with the duty of collecting the tax may not legally demand or collect the tax, 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. (d) This section and Section 112.052 are not severable from the other provisions of this subchapter. If this section or Section 112.052 is held invalid for any reason, the entire subchapter is invalid. Acts 1981, 67th Leg., p. 1512, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 460, ch. 94, Sec. 6, eff. May 10, 1983; Acts 1989, 71st Leg., ch. 232, Sec. 4, eff. Sept. 1, 1989. Amended by: Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080 ), Sec. 4, eff. September 1, 2021.
Frequently Asked Questions About Texas § TX.112.051
What does The Texas Constitution § TX.112.051 cover?
Section TX.112.051 ("PROTEST PAYMENT REQUIRED") 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 § TX.112.051?
A common citation format is "The Texas Constitution § TX.112.051" (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 § TX.112.051 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.