Tex. Tax Code § 112.156 · Subchapter D. SUIT FOR TAX REFUND OR TO DISPUTE RESULTS OF MANAGED AUDIT
RES JUDICATA.
Verbatim from the official edition
Text — Current through the 89th 2nd Called Legislative Session, 2025
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.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1517, ch. 389, Sec. 1, eff. Jan. 1, 1982.
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 414dc49fa21523a1e058c83e203839d7d101c0f39818221edf0d7686dafa8cf8
- 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.