Texas § TX.112.053 - TAXPAYER SUIT
Full text of Texas The Texas Constitution § TX.112.053 — TAXPAYER SUIT, with citation guidance and answers to common questions.
§ TX.112.053. TAXPAYER SUIT
TAXPAYER SUIT: PARTIES; ISSUES. (a) A suit authorized by this subchapter must be brought against the public official charged with the duty of collecting the tax, the comptroller, and the attorney general. (b) The issues to be determined in the suit are limited to those arising from the reasons expressed in the written protest as originally filed. (c) A copy of the written protest as originally filed must be attached to the original petition filed by the person paying the tax with the court and to the copies of the original petition served on the comptroller, the attorney general, and the public official charged with the duty of collecting the tax. (d) The attorney general shall represent the comptroller in a suit under this subchapter. (e) A person may not intervene in a suit under this subchapter. Acts 1981, 67th Leg., p. 1512, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1987, 70th Leg., ch. 89, Sec. 2, eff. Sept. 1, 1987; Acts 1997, 75th Leg., ch. 1423, Sec. 19.05, eff. Sept. 1, 1997. Amended by: Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080 ), Sec. 6, eff. September 1, 2021.
Frequently Asked Questions About Texas § TX.112.053
What does The Texas Constitution § TX.112.053 cover?
Section TX.112.053 ("TAXPAYER SUIT") 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.112.053?
A common citation format is "The Texas Constitution § TX.112.053" (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.112.053 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.