Texas Statutes
§ 112.208 — RES JUDICATA.
Texas § 112.208
JurisdictionTexas
Code TXTax Code
This text of Texas § 112.208 (RES JUDICATA.) 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. § 112.208 (2026).
Text
Sec. 112.208. RES JUDICATA. The rule of res judicata applies in a suit under this subchapter only if the issues and the tax liability periods in controversy are the same as were decided in a previous final judgment entered in a Texas court of record in a suit between the same parties.
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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 § 112.208, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/TX/112.208.