Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 112.058 - Submission of Protest Payments to Comptroller(a) The comptroller shall, immediately on receipt of a payment made under protest under Section 112.051, deposit each portion of the payment to the credit of the account or fund to which the tax paid under protest is allocated by law.(b) The comptroller shall maintain detailed records of payments made under protest under Section 112.051.(c) An amount paid under protest under Section 112.051 bears pro rata interest. The pro rata interest is the amount of interest earned by the amount paid under protest.(d) Repealed by Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080), Sec. 11(2), eff. September 1, 2021.(e) Repealed by Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080), Sec. 11(2), eff. September 1, 2021.(f) All protest payments of taxes or of fees on prizes imposed by and collected for the state under Chapter 2001, Occupations Code, that become due on or after September 1, 1993, are governed by Subchapter J, Chapter 403, Government Code. Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080), Sec. 11(2), eff. September 1, 2021 Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080), Sec. 7, eff. September 1, 2021Amended by: Acts 2005, 79th Leg., Ch. 728 (H.B. 2018), Sec. 11.161, eff. September 1, 2005 Acts 2003, 78th Leg., ch. 1310, Sec. 92, 121, eff. Sept. 1, 2003 Acts 2001, 77th Leg., ch. 1420, Sec. 14.836, eff. Sept. 1, 2001 Acts 1997, 75th Leg., ch. 1423, Sec. 19.06, eff. Sept. 1, 1997 Acts 1993, 73rd Leg., ch. 486, Sec. 7.02, eff. Sept. 1, 1993 Acts 1993, 73rd Leg., ch. 286, Sec. 25, eff. Sept. 1, 1993 Acts 1991, 72nd Leg., ch. 641, Sec. 26, eff. Sept. 1, 1991 Acts 1989, 71st Leg., ch. 232, Sec. 7, eff. Sept. 1, 1989 Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 10, Sec. 1 Acts 1987, 70th Leg., ch. 421, Sec. 1, eff. Aug. 31, 1987 Amended by Acts 1985, 69th Leg., ch. 233, Sec. 1, eff. June 3, 1985 Acts 1981, 67th Leg., p. 1513, ch. 389, Sec. 1, eff. Jan. 1, 1982.