First State Bank of Dumas v. Sharp

First State Bank (FSB) of Dumas appeals the trial court’s dismissal for lack of jurisdiction of its declaratory judgment action. We will affirm the judgment of the trial court.

FSB brought a declaratory judgment action 1 against the Comptroller under the Administrative Procedure and Texas Register Act, Tex.Rev.Civ.Stat.Ann. art. 6252-13a, § 12 (West Supp.1993) and under the Declaratory Judgment Act, Tex.Civ.Prac. & Rem'. Code Ann. § 37.004 (West 1986). FSB challenged Comptroller’s Rule 3.411(d) concerning the classification as gross receipts of a bank’s receipts from dividends and interest,…