Tex. Tax Code § 112.208

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 112.208 - Res Judicata

The rule of res judicata applies in a suit under this subchapter only if the issues and the tax liability periods in controversy are the same as were decided in a previous final judgment entered in a Texas court of record in a suit between the same parties.

Tex. Tax Code § 112.208

Added by Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080), Sec. 10, eff. September 1, 2021.