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Amend CSHB 3 by adding the following SECTION to the bill and
renumbering subsequent sections accordingly:
SECTION ____. (a) This section applies to a suit brought by
an entity subject to the tax under Chapter 171, Tax Code, as amended
by this article, contending that the imposition of the tax on the
entity is unconstitutional.
(b) The suit must be brought in a district court in Travis
County.
(c) The judgment of the district court may be reviewed only
by direct appeal to the supreme court filed on or before the 15th
day after the date the district court enters its judgment. The
district court shall try the suit and the supreme court shall hear
any appeal relating to the suit as expeditiously as possible.
(d) If a final judgment upheld on appeal or no longer
subject to appeal finds that the tax imposed under Chapter 171, Tax
Code, is unconstitutional because of the requirements of Section
24, Article VIII, Texas Constitution, all taxable entities, other
than a corporation or limited liability company, shall pay the tax
at the rate provided by Section 171.003.