Texas Statutes
§ 112.204 — ISSUES IN SUIT.
Texas § 112.204
JurisdictionTexas
Code TXTax Code
This text of Texas § 112.204 (ISSUES IN SUIT.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Tex. Tax Code Code Ann. § 112.204 (2026).
Text
Sec. 112.204. ISSUES IN SUIT.
(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.
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Legislative History
Added by Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080 ), Sec. 10, eff. September 1, 2021.
Nearby Sections
15
§ 112.001
TAXPAYERS' SUITS: JURISDICTION.§ 112.002
INCLUSION OF PENALTY AND INTEREST.§ 112.003
ATTORNEY'S FEES.§ 112.051
PROTEST PAYMENT REQUIRED.§ 112.053
TAXPAYER SUIT: PARTIES; ISSUES.§ 112.054
TRIAL DE NOVO.§ 112.055
CLASS ACTIONS.§ 112.057
PROTEST PAYMENTS DURING APPEAL.§ 112.060
CREDIT OR REFUND.§ 112.151
SUIT FOR REFUND.Cite This Page — Counsel Stack
Bluebook (online)
Texas § 112.204, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/TX/112.204.