Texas Court of Appeals Dismisses Convenience Store's Claims Against Comptroller's Audit Methods

Texas Court of Appeals Dismisses Convenience Store's Claims Against Comptroller's Audit Methods

The Texas Court of Appeals, Third District, on a motion for rehearing from the Comptroller of Public Accounts, withdrew a prior opinion and held a convenience store operator's claims -- that the comptroller's audit methods were unauthorized, unconstitutional, and conducted ultra vires -- should have been dismissed for lack of jurisdiction.

The Texas Court of Appeals, Third District, on a motion for rehearing from the Comptroller of Public Accounts, withdrew a prior opinion and held a convenience store operator's claims -- that the comptroller's audit methods were unauthorized, unconstitutional, and conducted ultra vires -- should have been dismissed for lack of jurisdiction.

The Texas Court of Appeals, Third District, on a motion for rehearing from the Comptroller of Public Accounts, withdrew a prior opinion and held a convenience store operator's claims -- that the comptroller's audit methods were unauthorized and conducted ultra vires and the statute permitting estimation was unconstitutional -- should have been dismissed for lack of jurisdiction.

The Texas Court of Appeals, Third District, on a motion for rehearing from the Comptroller of Public Accounts, withdrew a prior opinion and held a convenience store operator's claims -- that the comptroller's audit methods were unauthorized and conducted ultra vires and the statute permitting estimation was unconstitutional -- should have been dismissed for lack of jurisdiction.