{"data":{"id":"us-tx/tex.-tax-code-112.208","jurisdiction":"us-tx","citation":"Tex. Tax Code § 112.208","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.\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#112.208","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"76e7168327741ac2c87050f3b36893545752798d9a281729691d17de784ea2ba","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-112.207","next":"us-tx/tex.-tax-code-113.001"},"notice":"GroundRules: Original legal text. Not legal advice."}