Texas Statutes
§ 112.207 — JUDGMENT.
Texas § 112.207
JurisdictionTexas
Code TXTax Code
This text of Texas § 112.207 (JUDGMENT.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Tex. Tax Code Code Ann. § 112.207 (2026).
Text
Sec. 112.207. 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
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Legislative History
Added by Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080 ), Sec. 10, eff. September 1, 2021.
Nearby Sections
15
§ 112.001
TAXPAYERS' SUITS: JURISDICTION.§ 112.002
INCLUSION OF PENALTY AND INTEREST.§ 112.003
ATTORNEY'S FEES.§ 112.051
PROTEST PAYMENT REQUIRED.§ 112.053
TAXPAYER SUIT: PARTIES; ISSUES.§ 112.054
TRIAL DE NOVO.§ 112.055
CLASS ACTIONS.§ 112.057
PROTEST PAYMENTS DURING APPEAL.§ 112.060
CREDIT OR REFUND.§ 112.151
SUIT FOR REFUND.Cite This Page — Counsel Stack
Bluebook (online)
Texas § 112.207, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/TX/112.207.