Brooks Operating Co. v. Bullock

This is an appeal from an order granting the Comptroller’s plea to the jurisdiction in Brooks’ suit to recover taxes paid under protest. We affirm.

Brooks filed suit to recover diesel fuel taxes paid to the State pursuant to Tex. Tax-Gen.Ann. art. 1.05(2), repealed by Acts of 1979, ch. 841, 1979 Tex.Gen.Laws 2329, and Tex.Civ.St.Ann. art. 7057b, repealed by Acts of June 10,1981, ch. 389, § 39(b), 1981 Tex.Gen.Laws 1785. On March 27, 1981, Brooks paid $31,164.82 to the Comptroller, The payment was accompanied by a letter stating that the amount was "... paid under protest without waiver of any…