Tex. Tax Code § 112.203 · Subchapter E. SUIT AFTER REDETERMINATION
COUNTERCLAIM.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The state may bring a counterclaim in a suit under this subchapter if:
(1) the counterclaim relates to taxes imposed under the same statute and during the same period as the taxes that are the subject of the suit; and
(2) the counterclaim is filed not later than the 30th day before the date set for trial on the merits of the suit.
(b) The state is not required to make an assessment of the taxes subject to the counterclaim under any other statute, and the period of limitation applicable to an assessment of the taxes does not apply to a counterclaim brought under this section.
Notes and commentary — not statutory text
History
Added by Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080), Sec. 10, eff. September 1, 2021.
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 368e678ee9b04ce1345149a099dead30c8995c9fb0ae8e0a48575016912aad17
- 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.