Texas Tax Code

§ 151.614 — RES JUDICATA

TX § 151.614Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 151. LIMITED SALES, EXCISE, AND USE TAX · Art. K. PROCEDURES FOR COLLECTION OF DELINQUENT TAXES

Statute text

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In the determination of a suit arising under this chapter, the rule of res judicata applies only if the liability at issue is for the same quarterly period as was at issue in a previously determined suit.

Legislative history

Acts 1981, 67th Leg., p. 1582, ch. 389, Sec. 1, eff. Jan. 1, 1982.