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IN RE NESTLE USA, INC.

No. 11-0855.

359 S.W.3d 207 (2012)

In re NESTLE USA, INC., Switchplace, LLC, and NSBMA, LP, Relators.

Supreme Court of Texas.

Decided February 10, 2012.

Attorney(s) appearing for the Case

Peter Nolan , Jennifer Patterson Rabb , Anna Windsor Kana , Jeffrey Don Nydegger , Winstead PC, Austin, TX, for Nestle USA, Inc.

Greg W. Abbott , Attorney General of Texas, Susan Combs, Texas Comptroller of Public Accounts, Rance L. Craft , Office of the Attorney General, Kevin D. Van Oort , Deputy Chief-Financial & Tax Litigation Div., Daniel T. Hodge , First Asst. Attorney General, William J. "Bill" Cobb III , David C. Mattax , Director of Defense Litigation, Office of the Attorney General, Jonathan F. Mitchell , Solicitor General, Danica Lynn Milios , Office of the Attorney General, Kristofer S. Monson , Assistant Solicitor General, Austin, TX, for Susan Comb.

Gerald T. Sallier , Austin, TX, pro se.

Keith Strama , Beatty Bangle Strama, P.C., Austin, TX, for amicus curiae Texas Association of Manufacturers.

Justice HECHT delivered the opinion of the Court.

In this original proceeding, petitioners seek a declaration that the Texas franchise tax1 is unconstitutional, an injunction prohibiting its collection, and mandamus relief compelling the Comptroller to refund the taxes they paid from 2008 through 2011. Petitioners did not pay their taxes under protest or request a refund from the Comptroller, statutory prerequisites to taxpayer suits in...

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