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

Tex. Tax Code § 112.208: RES JUDICATA.

Where this section sits in the code

TAX CODE
TITLE 2. STATE TAXATION
SUBTITLE B. ENFORCEMENT AND COLLECTION
CHAPTER 112. TAXPAYERS' SUITS
SUBCHAPTER E. SUIT AFTER REDETERMINATION

The rule of res judicata applies in a suit under this subchapter only if the issues and the tax liability periods in controversy are the same as were decided in a previous final judgment entered in a Texas court of record in a suit between the same parties.

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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