Texas International Airlines, Inc. v. Texas Alcoholic Beverage Commission

O’QUINN, Justice.

Texas International Airlines, Inc., now appellant, brought this suit to recover “special airline beverage service” fees imposed under Article 666-15(21)(e), V.A.P.C., 1 which appellant paid under protest in the amount of $64,310.36.

After paying the assessed fees under protest, Texas International brought suit within ninety days from payment and protest, as permitted under Article 1.05, Title 122A, Taxation-General. The statute requires that suit “. . .be brought against the public official charged with the duty of collecting such tax or fees, the State Treasurer and the…