Tax Code › Title 1 › Chapter 31

Texas Tax Code § 31.115

Payment of Tax under Protest

Collections

Payment of an ad valorem tax is involuntary if the taxpayer indicates that the tax is paid under protest:

(1) on the instrument by which the tax is paid; or

(2) in a document accompanying the payment.

Official text of the Texas Tax Code as published by the Texas Legislative Council.

Official source
Legislative history

Added by Acts 1995, 74th Leg., ch. 993, Sec. 1, eff. June 17, 1995.