{"data":{"id":"us-tx/tex.-tax-code-151.614","jurisdiction":"us-tx","citation":"Tex. Tax Code § 151.614","heading":"RES JUDICATA.","body":"In the determination of a suit arising under this chapter, the rule of res judicata applies only if the liability at issue is for the same quarterly period as was at issue in a previously determined suit.\nActs 1981, 67th Leg., p. 1582, ch. 389, Sec. 1, eff. Jan. 1, 1982.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE E. SALES, EXCISE, AND USE TAXES","CHAPTER 151. LIMITED SALES, EXCISE, AND USE TAX","SUBCHAPTER K. PROCEDURES FOR COLLECTION OF DELINQUENT TAXES"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.151.htm#151.614","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"09c6ac3bd2d4d6a66da47310f451598d6afb7f4f85cffde191879efc462c29d0","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-151.608","next":"us-tx/tex.-tax-code-151.615"},"notice":"GroundRules: Original legal text. Not legal advice."}