Tex. Tax Code § 112.152 · Subchapter D. SUIT FOR TAX REFUND OR TO DISPUTE RESULTS OF MANAGED AUDIT
ISSUES IN SUIT.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The only issues that may be raised in a suit under this subchapter are, as applicable, the:
(1) grounds of error contained in the motion for rehearing; or
(2) material facts and legal bases contained in the notice of intent filed under Section 111.0091(a) or 111.106(a).
(b) The suit applies only to a tax liability period considered in the comptroller's decision or covered by the notice of intent filed under Section 111.0091 or 111.106, as applicable.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1516, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Amended by:
Acts 2021, 87th Leg., R.S., Ch. 379 (S.B. 903), Sec. 3, eff. September 1, 2021.
Acts 2025, 89th Leg., R.S., Ch. 138 (S.B. 266), Sec. 8, eff. May 24, 2025.
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 2c137469580e4ecfbfcdb989599e96d7de6dae4f1810bf1de4596da26a14b091
- 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
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Tax Code
- Tex. Tax Code § 111.0091DISPUTING RESULTS OF MANAGED AUDITS: NOTICE OF INTENT TO BYPASS REDETERMINATION PROCESS.Printed as Section 111.0091 or 111.106 | Section 111.0091(a) or 111.106(a)
- Tex. Tax Code § 111.106TAX REFUND: NOTICE OF INTENT TO BYPASS HEARING.Printed as Section 111.0091 or 111.106 | Section 111.0091(a) or 111.106(a)
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.