US Xpress v. Taxation and Revenue Dept.

OPINION

CHÁVEZ, Justice.

{1} This ease requires us to decide whether the Tax Administration Act permits the courts to recognize the doctrine of “vicarious” or “virtual” exhaustion of remedies to allow a class action to proceed when only a few members of the proposed class have exhausted their administrative remedies. Because the Tax Administration Act provides the exclusive remedies for tax refunds and requires the taxpayer to individually seek the refund, we decline to adopt vicarious or virtual exhaustion for proceedings under the Tax Administration Act, and reverse the opinion of the Court…