{"data":{"id":"us-tx/tex.-tax-code-112.152","jurisdiction":"us-tx","citation":"Tex. Tax Code § 112.152","heading":"ISSUES IN SUIT.","body":"(a) The only issues that may be raised in a suit under this subchapter are, as applicable, the:\n(1) grounds of error contained in the motion for rehearing; or\n(2) material facts and legal bases contained in the notice of intent filed under Section 111.0091(a) or 111.106(a).\n(b) The suit applies only to a tax liability period considered in the comptroller's decision or covered by the notice of intent filed under Section 111.0091 or 111.106, as applicable.\nActs 1981, 67th Leg., p. 1516, ch. 389, Sec. 1, eff. Jan. 1, 1982.\nAmended by:\nActs 2021, 87th Leg., R.S., Ch. 379 (S.B. 903), Sec. 3, eff. September 1, 2021.\nActs 2025, 89th Leg., R.S., Ch. 138 (S.B. 266), Sec. 8, eff. May 24, 2025.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE B. ENFORCEMENT AND COLLECTION","CHAPTER 112. TAXPAYERS' SUITS","SUBCHAPTER D. SUIT FOR TAX REFUND OR TO DISPUTE RESULTS OF MANAGED AUDIT"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.112.htm#112.152","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"71d634f7b755d7fae1218b6f0e1025231728ad1860d0d422806cef05f8c07802","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-112.1512","next":"us-tx/tex.-tax-code-112.153"},"notice":"GroundRules: Original legal text. Not legal advice."}