Tex. Tax Code § 112.156
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
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.
Tex. Tax Code § 112.156