Texas § TX.112.152 - ISSUES IN SUIT

Full text of Texas The Texas Constitution § TX.112.152 — ISSUES IN SUIT, with citation guidance and answers to common questions.

§ TX.112.152. ISSUES IN SUIT

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 111.0091 (a) or 111.106 (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 111.0091 or 111.106 , 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. Acts 2025, 89th Leg., R.S., Ch. 138 (S.B. 266 ), Sec. 8, eff. May 24, 2025.

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Frequently Asked Questions About Texas § TX.112.152

What does The Texas Constitution § TX.112.152 cover?

Section TX.112.152 ("ISSUES IN SUIT") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Texas § TX.112.152?

A common citation format is "The Texas Constitution § TX.112.152" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Texas law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.

How does Texas § TX.112.152 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Texas.