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Texas Tax Code

§ 112.054 — TRIAL DE NOVO

TX § 112.054Title 2. STATE TAXATION · Part B. ENFORCEMENT AND COLLECTION · Ch. 112. TAXPAYERS' SUITS · Art. B. SUIT AFTER PROTEST PAYMENT

Statute text

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The trial of the issues in a suit under this subchapter is de novo.

Legislative history

Acts 1981, 67th Leg., p. 1512, ch. 389, Sec. 1, eff. Jan. 1, 1982.