Texas Tax Code

§ 112.204 — ISSUES IN SUIT

TX § 112.204Title 2. STATE TAXATION · Part B. ENFORCEMENT AND COLLECTION · Ch. 112. TAXPAYERS' SUITS · Art. E. SUIT AFTER REDETERMINATION

(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.

Legislative history

Added by Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080), Sec. 10, eff. September 1, 2021.