Sec. 112.053.  TAXPAYER SUIT:  PARTIES;  ISSUES.  (a)  A suit authorized by this subchapter must be brought against the public official charged with the duty of collecting the tax, the comptroller, and the attorney general.
(b)  The issues to be determined in the suit are limited to those arising from the reasons expressed in the written protest as originally filed.
(c)  A copy of the written protest as originally filed must be attached to the original petition filed by the person paying the tax with the court and to the copies of the original petition served on the comptroller, the attorney general, and the public official charged with the duty of collecting the tax.
(d)  The attorney general shall represent the comptroller in a suit under this subchapter.
(e)  A person may not intervene in a suit under this subchapter.
Acts 1981, 67th Leg., p. 1512, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1987, 70th Leg., ch. 89, Sec. 2, eff. Sept. 1, 1987;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.05, eff. Sept. 1, 1997.
Amended by: 
Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080), Sec. 6, eff. September 1, 2021.