Sec. 151.614. RES JUDICATA. 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.
Acts 1981, 67th Leg., p. 1582, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Structure Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Chapter 151 - Limited Sales, Excise, and Use Tax
Subchapter K. Procedures for Collection of Delinquent Taxes
Section 151.603. Evidence: Comptroller's Certificate
Section 151.604. Form of Action
Section 151.605. Writs of Attachment
Section 151.606. Service of Process