RES JUDICATA.

Tex. TAX Code § 112.156.
in effect
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The rule of res judicata applies in a suit under this subchapter only if the issues and the tax liability periods in controversy are the same as were decided in a previous final judgment entered in a Texas court of record in a suit between the same parties. SUBCHAPTER E. SUIT AFTER REDETERMINATION
Source: TX Statutes (Official Site)URL: https://statutes.capitol.texas.gov/Fetched: 6/29/2026

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