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Texas Tax Code

§ 112.206 — TRIAL DE NOVO

TX § 112.206Title 2. STATE TAXATION · Part B. ENFORCEMENT AND COLLECTION · Ch. 112. TAXPAYERS' SUITS · Art. E. SUIT AFTER REDETERMINATION

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

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