The recent Texas Third Court of Appeals decision in Hegar v. El Paso Electric Company highlights the importance of specificity when seeking Texas state tax refunds. There, the Third Court of Appeals found that the courts lacked jurisdiction over a taxpayer’s Texas sales tax refund suit when the taxpayer failed to specify the precise grounds […]
In its opinion issued May 8, 2020 in EBS Solutions, Inc. v. Hegar, the Texas Supreme Court allowed a taxpayer’s lawsuit challenging a Texas tax assessment to go forward even though the taxpayer had not prepaid the entire assessment before filing suit. (Note: Seay & Traphagan, PLLC represents EBS Solutions, Inc. in connection with this […]
The Texas Comptroller has announced the extension of the Texas franchise tax filing and payment deadlines due to the ongoing COVID-19 situation. Annual Texas franchise tax reports are now due on July 15, 2020. All Texas franchise taxpayers will receive this extension automatically. Taxpayers may also request additional extensions. Mandatory EFT taxpayers. Taxpayers who the […]
The Texas Comptroller’s office announced today that it would offer assistance to taxpayers affected by coronavirus (COVID-19). According to a new page on the Texas Comptroller web site, the Texas Comptroller will offer short-term payment plans as well as waiver of penalty and interest for most taxpayers. Such assistance is available for the Texas sales […]
The Texas Comptroller announced possible Texas tax deadline extensions of some tax deadlines for those affected by Hurricane Harvey. The Comptroller may grant tax deadline extensions to file state tax returns and pay certain taxes, such as the Texas sales and use tax, of up to 90 days. Such Texas tax deadline extensions are available […]
While the 2015 Texas Legislature gave taxpayers a significant franchise tax (margin tax) rate cut and repealed some smaller taxes (some of which had not been collected in years), it otherwise left much of the Texas tax code otherwise unchanged. In this Texas legislative recap, we’ll tell you about the changes the Texas Legislature made […]
The Third Court of Appeals recently held in Combs v. Texas Small Tobacco Coalition that a new tax on small tobacco manufacturers violates the Equal and Uniform Taxation Clause of the Texas Constitution. In doing so, the Third Court upheld a trial court decision from late last year invalidating the tax. The opinion highlights the […]
Today, the Texas Supreme Court denied the Texas Comptroller’s Petition for Review in the Richmont Aviation case. As a result, the Third Court of Appeals’ decision in the taxpayer’s favor becomes final, but the Texas Supreme Court has taken no position on the Third Court of Appeals’ holding in Richmont Aviation, leaving some uncertainty in […]
