Lorenzo Textile Mills, Inc. v. Bullock

O’QUINN, Justice.

Lorenzo Textile Mills, Inc., the appellant, brought action in district court of Travis County to recover $9,677.18 in sales and use taxes, previously paid under protest to the Comptroller of Public Accounts, in conformity with Articles 1.05 and 20.10, Title 122A, Taxation-General, V.A.C.S. The Attorney General and the State Treasurer were also made parties defendant as required by statute.

In district court the taxpayer contended, and contends on appeal, that the State’s claim for the taxes, based on the Comptroller’s determination of deficiency, was barred by limitations…