{"data":{"id":"us-tx/tex.-tax-code-112.154","jurisdiction":"us-tx","citation":"Tex. Tax Code § 112.154","heading":"TRIAL DE NOVO.","body":"In a suit under this subchapter, the issues shall be tried de novo as are other civil cases.\nActs 1981, 67th Leg., p. 1517, ch. 389, Sec. 1, eff. Jan. 1, 1982.","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#112.154","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"354c2b18a6192449bc496410e27001aefe879770299a20532bb05373cb5ca2f4","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-112.153","next":"us-tx/tex.-tax-code-112.155"},"notice":"GroundRules: Original legal text. Not legal advice."}