{"data":{"id":"us-tx/tex.-tax-code-112.204","jurisdiction":"us-tx","citation":"Tex. Tax Code § 112.204","heading":"ISSUES IN SUIT.","body":"(a) The grounds of error contained in the motion for rehearing are the only issues that may be raised in a suit under this subchapter.\n(b) A suit under this subchapter applies only to a tax liability period considered in the comptroller's redetermination.\nAdded by Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080), Sec. 10, eff. September 1, 2021.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE B. ENFORCEMENT AND COLLECTION","CHAPTER 112. TAXPAYERS' SUITS","SUBCHAPTER E. SUIT AFTER REDETERMINATION"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.112.htm#112.204","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"c0566de79b67974c97d127dd34b4fc64b1299bbe27cd004383886c9996def949","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-112.203","next":"us-tx/tex.-tax-code-112.205"},"notice":"GroundRules: Original legal text. Not legal advice."}