Texas § TX.112.203 - COUNTERCLAIM
Full text of Texas The Texas Constitution § TX.112.203 — COUNTERCLAIM, with citation guidance and answers to common questions.
§ TX.112.203. COUNTERCLAIM
COUNTERCLAIM. (a) The state may bring a counterclaim in a suit under this subchapter if: (1) the counterclaim relates to taxes imposed under the same statute and during the same period as the taxes that are the subject of the suit; and (2) the counterclaim is filed not later than the 30th day before the date set for trial on the merits of the suit. (b) The state is not required to make an assessment of the taxes subject to the counterclaim under any other statute, and the period of limitation applicable to an assessment of the taxes does not apply to a counterclaim brought under this section. Added by Acts 2021, 87th Leg., R.S., Ch. 331 (H.B. 2080 ), Sec. 10, eff. September 1, 2021.
Frequently Asked Questions About Texas § TX.112.203
What does The Texas Constitution § TX.112.203 cover?
Section TX.112.203 ("COUNTERCLAIM") 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.112.203?
A common citation format is "The Texas Constitution § TX.112.203" (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.112.203 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.