Texas Tax Code 112.204 – Issues in Suit
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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.
Terms Used In Texas Tax Code 112.204
- Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04