Legal Opinion
Formosa Plastics Corp. of Texas v. Sharp
Court of Appeals of Texas
Decided October 22, 1998No. 03-97-00788-CVPublishedCited by 1 opinion
1Opinion of the Court
JONES, Justice.
Appellant Formosa Plastics Corporation of Texas (“Formosa”) sued appellees the Comptroller of Public Accounts and the Attorney General of the State of Texas for a refund of franchise tax previously paid. See Tex. Tax Code Ann. § 112.151 (West 1992).1 The *411Comptroller filed a motion for summary judgment which the trial court granted. We will affirm.
BACKGROUND
In early 1993, the Comptroller began an audit of Formosa for franchise taxes reported in 1989, 1990, and 1991. The limitations period for an assessment of the 1989 tax year would have expired on March 15,1993, so the parties…
2Cases cited6 opinions
- Nixon v. Mr. Property Management Co.Texas Supreme Court · 1985
- Great American Reserve Insurance Co. v. San Antonio Plumbing Supply Co.Texas Supreme Court · 1965
- Natividad v. Alexsis, Inc.Texas Supreme Court · 1994
- Rogers v. Ricane Enterprises, Inc.Texas Supreme Court · 1989
- Borden, Inc. v. SharpCourt of Appeals of Texas · 1995
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