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Texas Tax Code

§ 112.154 — TRIAL DE NOVO

TX § 112.154Title 2. STATE TAXATION · Part B. ENFORCEMENT AND COLLECTION · Ch. 112. TAXPAYERS' SUITS · Art. D. SUIT FOR TAX REFUND OR TO DISPUTE RESULTS OF MANAGED AUDIT

Statute text

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In a suit under this subchapter, the issues shall be tried de novo as are other civil cases.

Legislative history

Acts 1981, 67th Leg., p. 1517, ch. 389, Sec. 1, eff. Jan. 1, 1982.