Section 112.152 - Issues in Suit(a) The only issues that may be raised in a suit under this subchapter are, as applicable, the: (1) grounds of error contained in the motion for rehearing; or(2) material facts and legal bases contained in the notice of intent filed under Section 111.106(a).(b) The suit applies only to a tax liability period considered in the comptroller's decision or covered by the notice of intent filed under Section 111.106, as applicable.Amended by: Acts 2021, 87th Leg., R.S., Ch. 379 (S.B. 903), Sec. 3, eff. September 1, 2021 Acts 1981, 67th Leg., p. 1516, ch. 389, Sec. 1, eff. Jan. 1, 1982.