In Re Nestle USA, Inc., Switchplace, LLC, and Nsbma, Lp

In this original proceeding, petitioners seek a declaration that the Texas franchise tax 1 is unconstitutional, an injunction prohibiting its collection, and mandamus relief compelling the Comptroller to refund the taxes they paid from 2008 through 2011. Petitioners did not pay their taxes under protest or request a refund from the Comptroller, statutory prerequisites to taxpayer suits in the district court 2 but not, relators contend, for suit in this Court. We disagree. We hold that the statutory prerequisites are conditions on the legislative waiver of the State’s immunity from suit.…