Kelly Hancock, Acting Comptroller of Public Accounts of the State of Texas and Ken Paxton, Attorney General of the State of Texas v. Championx, LLC

Affirmed and Memorandum Opinion filed February 12, 2026. In The Fifteenth Court of Appeals NO. 15-24-00111-CV KELLY HANCOCK, ACTING COMPTROLLER OF PUBLIC ACCOUNTS OF THE STATE OF TEXAS AND KEN PAXTON, ATTORNEY GENERAL OF THE STATE OF TEXAS, Appellants V. CHAMPIONX, LLC, Appellee On Appeal from the 419th District Court Travis County, Texas Trial Court Cause No. D-1-GN-20-000139 MEMORANDUM OPINION The question in this tax-refund case is whether a company that manufactures and sells chemicals for the energy and water industries proved that its purchases of porta-feed containers for those…