Texas § TX.112.207 - JUDGMENT
Full text of Texas The Texas Constitution § TX.112.207 — JUDGMENT, with citation guidance and answers to common questions.
§ TX.112.207. JUDGMENT
JUDGMENT. (a) The amount of a judgment refunding disputed taxes, penalties, or interest paid to the comptroller shall be credited against any tax, penalty, or interest imposed by this title and due from the plaintiff. (b) The remainder of the amount of a judgment not credited against a tax, penalty, or interest shall be refunded to the plaintiff. (c) The plaintiff is entitled to interest on the amount of tax refunded in a judgment for the plaintiff equal to the amount of interest that would be due if the tax had been deposited in the suspense account of the comptroller. The interest accrues beginning from the date that the tax was paid until: (1) the date that the amount is credited against the plaintiff's tax liability; or (2) a date determined by the comptroller that is not sooner than 10 days before the actual date on which a refund warrant is issued. Added by Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080 ), Sec. 10, eff. September 1, 2021.
Frequently Asked Questions About Texas § TX.112.207
What does The Texas Constitution § TX.112.207 cover?
Section TX.112.207 ("JUDGMENT") 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.112.207?
A common citation format is "The Texas Constitution § TX.112.207" (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.112.207 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.