On Petition for Writ of Mandamus
Petitioners sought a declaration that the Texas franchise tax was 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 the district court--but not, petitioners contended, for suit in the state supreme court. The Texas Supreme Court disagreed, holding that the statutory prerequisites were conditions on the legislative waiver of the state’s immunity from suit. Accordingly, the court dismissed the case for want of jurisdiction.