Petition for Writ of Mandamus - Filed - Supreme Court of Texas

STATEMENT OF JURISDICTION
Section 112.052 of the Texas Tax Code grants a taxpayer the right to bring suit
against the State to recover a franchise tax required to be paid to the State if the person
has first paid the tax under protest. TEX. TAX CODE ANN. § 112.052(a) (West 2008 &
Supp. 2011). Typically, the district courts of Travis County have exclusive and original
jurisdiction over a taxpayer suit brought pursuant to Section 112.052. Id. § 112.001.
However, in 2006, the Texas Legislature provided “a specific, limited exception” to the
district courts’ jurisdiction and granted the Texas Supreme Court exclusive and original
jurisdiction over a challenge to the constitutionality of the Texas franchise tax, Texas Tax
Code, Chapter 171. H.B. 3, 79th Leg., 3rd C.S., §§ 24 and 27 (Tex. 2006); In re Nestle
USA, Inc. et al., 359 S.W.3d 207, 210 (Tex. 2012) (quoting In re Allcat Claims Service,
L.P., 356 S.W.3d 455, 462 (Tex. 2011)).
This Court recently held that the Legislature’s grant of jurisdiction in 2006
authorized the Texas Supreme Court to consider the constitutionality of the Texas
franchise tax in order to determine whether mandamus should issue directing the
Comptroller to refund franchise tax paid under protest. In re Allcat Claims Service, L.P.,
356 S.W.3d 455, 463 (Tex. 2011). When this Court has jurisdiction to issue a writ of
mandamus, it also has the correlative authority to provide declaratory and injunctive
relief. Id. at 462.
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