A person may sue the comptroller for a tax refund claim only if specific filing, rehearing, payment, and timing requirements are met.
Sec. 112.151. SUIT FOR REFUND. (a) A person may sue the comptroller to recover an amount of tax, penalty, or interest that has been the subject of a tax refund claim if the person: (1) has filed a tax refund claim under Section 111.104; (2) either: (A) has filed, as provided by Section 111.105, a motion for rehearing that has been denied by the comptroller; or (B) is authorized to bring the suit under Section 111.106(b); and (3) has paid any additional tax found due in a jeopardy or deficiency determination that applies to the tax liability period covered in the tax refund claim. (b) The suit must be brought against both the comptroller and the attorney general and must be filed in a district court. (c) A person who satisfies the requirement of Subsection (a)(2)(A) must file the suit before the expiration of 60 days after the issue date of the denial of the motion for rehearing or it is barred. A person who satisfies the requirement of Subsection (a)(2)(B) must file the suit during the time provided by Section 111.106(b) or it is barred. (d) The amount of the refund sought must be set out in the original petition. A copy of the motion for rehearing filed under Section 111.105 or the notice of intent filed under Section 111.106(a), as applicable, 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. (e) A person may not intervene in the suit. (f) A taxpayer shall produce sufficient records and supporting documentation appropriate to the tax or fee for the transactions in question to substantiate and enable verification of a taxpayer's claim relating to the amount of the tax, penalty, or interest that has been assessed or collected or will be refunded, as required by Section 111.0041. Acts 1981, 67th Leg., p. 1516, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1987, 70th Leg., ch. 89, Sec. 3, eff. Sept. 1, 1987; Acts 1989, 71st Leg., ch. 232, Sec. 17, 25(a), eff. Sept. 1, 1989; Acts 1997, 75th Leg., ch. 1423, Sec. 19.128, eff. Sept. 1, 1997. Amended by: Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 4.04, eff. October 1, 2011. Acts 2021, 87th Leg., R.S., Ch. 379 (S.B. 903), Sec. 2, eff. September 1, 2021. Acts 2025, 89th Leg., R.S., Ch. 138 (S.B. 266), Sec. 6, eff. May 24, 2025.