Texas Statutes (Last Updated: January 4, 2014) |
TAX CODE |
Title 2. STATE TAXATION |
Subtitle B. ENFORCEMENT AND COLLECTION |
Chapter 112. TAXPAYERS' SUITS |
Subchapter D. SUIT FOR TAX REFUND |
Sec. 112.152. ISSUES IN SUIT
Latest version.
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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) The suit applies only to a tax liability period considered in the comptroller's decision.
Acts 1981, 67th Leg., p. 1516, ch. 389, Sec. 1, eff. Jan. 1, 1982.