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Tex. Tax Code § 112.204

ISSUES IN SUIT

Texas · Texas Tax Code · Status: effective

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Tex. Tax Code § 112.204, ISSUES IN SUIT, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/574654
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(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.