Tex. Tax Code § 112.003
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Except for a sanction under Chapter 10, Civil Practice and Remedies Code, or the Texas Rules of Civil Procedure, attorney's fees may not be awarded in a suit seeking legal or equitable relief against the state, a state agency, or an officer of the state relating to the applicability, assessment, collection, constitutionality, or amount of a tax, fee, or penalty imposed by this title or Title 3 or collected by the comptroller under any other law.
Tex. Tax Code § 112.003