The trial of the issues in a suit under this subchapter is de novo.
Official text of the Texas Tax Code as published by the Texas Legislative Council.
Tax Code › Title 2 › Chapter 112 › Subchapter B
Texas Tax Code § 112.054
Trial De Novo
Taxpayers' Suits · Suit After Protest Payment
Legislative history
Acts 1981, 67th Leg., p. 1512, ch. 389, Sec. 1, eff. Jan. 1, 1982.