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SIDETRACKED BAR, LLC v. HEGAR

NO. 03-21-00335-CV.

665 S.W.3d 81 (2022)

SIDETRACKED BAR, LLC, Appellant v. Glen HEGAR, Comptroller of Public Accounts of the State of Texas; and Ken Paxton, Attorney General of the State of Texas, Appellees.

Court of Appeals of Texas, Austin.

Filed: December 29, 2022.

Attorney(s) appearing for the Case

Amanda M. Traphagan , Michael Seay , Seay & Traphagan, PLLC, 807 Brazos Street, Suite 304, Austin, TX 78701, for Appellant.

Eduardo Montemayor , Assistant Attorney General, Tax Litigation Division, P.O. Box 12548 (MC 029), Austin, TX 78711-2548, for Appellee.

Before Justices Goodwin, Baker, and Smith Affirmed.

OPINION

This appeal arises from a tax-refund suit that Sidetracked Bar, LLC filed against the Comptroller and Attorney General after paying state sales taxes under protest.1 See Tex. Tax Code §§ 112.052 (authorizing taxpayer-refund suits), .053...

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