Tex. Tax Code § 151.614
This is the official text of Tex. Tax Code § 151.614, part of Texas’s Tax Code — governs state and local taxation.
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§ 151.614. RES JUDICATA.
Official statutory text
In the determination of a suit arising under this chapter, the rule of res judicata applies only if the liability at issue is for the same quarterly period as was at issue in a previously determined suit.
Status: in_force · Read it on the official government site
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