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A BILL TO BE ENTITLED
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AN ACT
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relating to remedies in certain taxpayer suits against the state. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter A, Chapter 112, Tax Code, is amended |
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by adding Section 112.003 to read as follows: |
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Sec. 112.003. ATTORNEY'S FEES. Notwithstanding any other |
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law, a court may not award attorney's fees in a suit against the |
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state, a state agency, or a state officer or employee that seeks |
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legal or equitable relief relating to the applicability, |
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assessment, collection, constitutionality, or amount of a tax or |
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fee imposed under this title or collected by the comptroller under |
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any law, including a local tax collected by the comptroller. |
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SECTION 2. Section 112.108, Tax Code, is repealed. |
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SECTION 3. The changes in law made by this Act apply only to |
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an action that is commenced on or after the effective date of this |
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Act. An action commenced before the effective date of this Act is |
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governed by the law in effect on the date the action was commenced, |
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and the former law is continued in effect for that purpose. |
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SECTION 4. This Act takes effect September 1, 2017. |