Sec. 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.