Tex. Government Code § 403.214
COUNTERCLAIM
Texas · Texas Government Code · Status: effective
Cite this
- Citation
- Tex. Government Code § 403.214, COUNTERCLAIM, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/652115
- Permanent ID
ys:prov:652115@1- SHA-256
355985ca4ffcbcac6b79c8da879ed2b73705f1973682ba2505f27337c3a955af
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
The state may bring a counterclaim in a suit for a temporary or permanent injunction brought under this subchapter if the counterclaim relates to taxes or fees imposed under the same statute and during the same period as the taxes or fees that are the subject of the suit and if the counterclaim is filed not later than the 30th day before the date set for trial on the merits of the application for a temporary or permanent injunction. The state is not required to make an assessment of the taxes or fees subject to the counterclaim under any other statute, and the period of limitation applicable to an assessment of the taxes or fees does not apply to a counterclaim brought under this section.