Tex. Tax Code § 112.204 — ISSUES IN SUIT

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