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Tex. Tax Code § 112.156

RES JUDICATA

Texas · Texas Tax Code · Status: effective

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Tex. Tax Code § 112.156, RES JUDICATA, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/574649
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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.