ISSUES IN SUIT

Tax Code

Section: 112.204

Jurisdiction: TX

Bluebook Citation: Tex. Tax Code § 112.204

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

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