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Texas · Through 89th 2nd Called Legislative Session, 2025

Tex. Tax Code § 112.204: ISSUES IN SUIT.

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Where this section sits in the code
  1. TAX CODE
  2. TITLE 2. STATE TAXATION
  3. SUBTITLE B. ENFORCEMENT AND COLLECTION
  4. CHAPTER 112. TAXPAYERS' SUITS
  5. SUBCHAPTER E. SUIT AFTER REDETERMINATION

(a) The grounds of error contained in the motion for rehearing are the only issues that may be raised in a suit under this subchapter.

(b) A suit under this subchapter applies only to a tax liability period considered in the comptroller's redetermination.

Added by Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080), Sec. 10, eff. September 1, 2021.

Collected 2026-08-27T01:47:41Z. Source file · JSON

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