Tex. Tax Code § 112.1512 · Subchapter D. SUIT FOR TAX REFUND OR TO DISPUTE RESULTS OF MANAGED AUDIT
COUNTERCLAIM.
Text — Current through the 89th 2nd Called Legislative Session, 2025
The state may bring a counterclaim in a suit brought under this subchapter if the counterclaim relates to taxes or fees imposed under the same statute and during the same period as the taxes or fees that are the subject of the suit and if the counterclaim is filed not later than the 30th day before the date set for trial on the merits of the suit. The state is not required to make an assessment of the taxes or fees subject to the counterclaim under any other statute, and the period of limitation applicable to an assessment of the taxes or fees does not apply to a counterclaim brought under this section.
Notes and commentary — not statutory text
History
Added by Acts 1989, 71st Leg., ch. 232, Sec. 18, eff. Sept. 1, 1989.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.112.htm
- Text hash
- sha256 78905887ba6369d5014750e7a68c496bfa49421bf82f300cbc2a472ca5ff13f0
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.