{"data":{"id":"us-tx/tex.-tax-code-112.003","jurisdiction":"us-tx","citation":"Tex. Tax Code § 112.003","heading":"ATTORNEY'S FEES.","body":"Except for a sanction under Chapter 10, Civil Practice and Remedies Code, or the Texas Rules of Civil Procedure, attorney's fees may not be awarded in a suit seeking legal or equitable relief against the state, a state agency, or an officer of the state relating to the applicability, assessment, collection, constitutionality, or amount of a tax, fee, or penalty imposed by this title or Title 3 or collected by the comptroller under any other law.\nAdded by Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080), Sec. 3, eff. September 1, 2021.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE B. ENFORCEMENT AND COLLECTION","CHAPTER 112. TAXPAYERS' SUITS","SUBCHAPTER A. GENERAL PROVISIONS"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.112.htm#112.003","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"f529dfb5a2fdc5df3fce11b738754e61491b664b8483c88be8bf298dcd516956","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-112.002","next":"us-tx/tex.-tax-code-112.051"},"notice":"GroundRules: Original legal text. Not legal advice."}