Sec. 403.213. NATURE OF ACTION FOR INJUNCTION. (a) A court may not issue a restraining order or consider the issuance of an injunction that prohibits the assessment or collection of a tax, fee, or other amount covered by Section 403.212 unless the applicant for the order or injunction demonstrates that:
(1) irreparable injury will result to the applicant if the order or injunction is not granted;
(2) no other adequate remedy is available to the applicant; and
(3) the applicant has a reasonable possibility of prevailing on the merits of the claim.
(b) If the court issues a temporary or permanent injunction, the court shall determine whether the amount the assessment or collection of which the applicant seeks to prohibit is due and owing to the state by the applicant.
Added by Acts 1989, 71st Leg., ch. 232, Sec. 24, eff. Sept. 1, 1989.