Tax Code › Title 2 › Chapter 112 › Subchapter D

Texas Tax Code § 112.154

Trial De Novo

Taxpayers' Suits · Suit for Tax Refund or to Dispute Results of Managed Audit

In a suit under this subchapter, the issues shall be tried de novo as are other civil cases.

Official text of the Texas Tax Code as published by the Texas Legislative Council.

Official source
Legislative history

Acts 1981, 67th Leg., p. 1517, ch. 389, Sec. 1, eff. Jan. 1, 1982.