Tex. Tax Code 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 (Tax Refund: Notice of Intent to Bypass Hearing)(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 (Tax Refund: Notice of Intent to Bypass Hearing), as applicable.
Acts 1981, 67th Leg., p. 1516, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Amended by:
Acts 2021, 87th Leg., R.S., Ch. 379 (S.B. 903), Sec. 3, eff. September 1, 2021.

Source: Section 112.152 — Issues in Suit, https://statutes.­capitol.­texas.­gov/Docs/TX/htm/TX.­112.­htm#112.­152 (accessed Jun. 5, 2024).

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Accessed:
Jun. 5, 2024

§ 112.152’s source at texas​.gov