Tex. Tax Code § 112.207

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 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 sooner than 10 days before the actual date on which a refund warrant is issued.

Tex. Tax Code § 112.207

Added by Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080), Sec. 10, eff. September 1, 2021.