Tex. Tax Code § 112.204

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 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.

Tex. Tax Code § 112.204

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