{"data":{"id":"us-tx/tex.-tax-code-112.156","jurisdiction":"us-tx","citation":"Tex. Tax Code § 112.156","heading":"RES JUDICATA.","body":"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.\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#112.156","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"5d2045306e842b46a33fd40f8eb91d629da7e26e1a492e1544c416a85d610772","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-112.155","next":"us-tx/tex.-tax-code-112.201"},"notice":"GroundRules: Original legal text. Not legal advice."}