Manana Entertainment, Inc. v. Glenn Hegar, Comptroller of Public Accounts of the State of Texas, and Ken Paxton, Attorney General of the State of Texas

Summary

The Texas Court of Appeals, Third District, affirmed the dismissal of Manana Entertainment, Inc.’s claim for declaratory relief. It reversed the dismissal of the company’s claim under Chapter 112 of the Texas Tax Code and remanded for further proceedings.

Holdings

1. The court held that there was no reversible error in the trial court's dismissal of Manana Entertainment's claim for declaratory relief.
2. The court held that the trial court committed reversible error by dismissing Manana Entertainment's claim under Chapter 112 of the Texas Tax Code.

Questions Presented

1. Whether the trial court erred in dismissing Manana Entertainment's claim for declaratory relief.
2. Whether the trial court erred in dismissing Manana Entertainment's claim under Chapter 112 of the Texas Tax Code.

Disposition

other