Tex. Tax Code § 112.204 · Subchapter E. SUIT AFTER REDETERMINATION
ISSUES IN SUIT.
Verbatim from the official edition
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The grounds of error contained in the motion for rehearing are the only issues that may be raised in a suit under this subchapter.
(b) A suit under this subchapter applies only to a tax liability period considered in the comptroller's redetermination.
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 d1fec7202cc11c3b8636f2063ca52fbcaa4e491fe784ff0d2b02bb830b6856d4
- 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.