Tex. Codes » Tax Code · TITLE 2. STATE TAXATION · SUBTITLE B. ENFORCEMENT AND COLLECTION · CHAPTER 112. TAXPAYERS' SUITS
Texas Codes

Tex. Tax Code § 112.152 (2026)

Issues In Suit

✓ current as of May 2026
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Sec. 112.152. ISSUES IN SUIT. (a) The only issues that may be raised in a suit under this subchapter are, as applicable, the:

(1) grounds of error contained in the motion for rehearing; or

(2) material facts and legal bases contained in the notice of intent filed under Section 111.0091(a) or 111.106(a).

(b) The suit applies only to a tax liability period considered in the comptroller's decision or covered by the notice of intent filed under Section 111.0091 or 111.106, as applicable.

Acts 1981, 67th Leg., p. 1516, ch. 389, Sec. 1, eff. Jan. 1, 1982.

Amended by:

Acts 2021, 87th Leg., R.S., Ch. 379 (S.B. 903), Sec. 3, eff. September 1, 2021.

Acts 2025, 89th Leg., R.S., Ch. 138 (S.B. 266), Sec. 8, eff. May 24, 2025.

Notes of Decisions
Cited in 12 cases, 1996–2015 · leading case: Cent. Power & Light Co. v. Sharp, 919 S.W.2d 485 (Tex. App. 1996).
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Cent. Power & Light Co. v. Sharp, 919 S.W.2d 485 (Tex. App. 1996). · cites it 2× “547(d)(1) (West 1995). In its cross-point of error, the Comptroller urges that this claim is jurisdictionally barred because CP & L failed to raise it in its motion for rehearing before the Comptroller.”
Cent. Power & Light Co. v. Sharp, 960 S.W.2d 617 (Tex. 1997). “at 491 (quoting Tex.Tax Code § 112.152(a)). A proper motion for rehearing is generally a jurisdictional prerequisite for judicial review of an agency final order.”
Susan Combs, Comptroller of Pub. Accounts of the State of Texas, & Greg Abbott, Attorney Gen. of the State of Texas v. Chapal Zenray, Inc., 357 S.W.3d 751 (Tex. App. 2011). “See Tex. Tax Code Ann. § 112.152 (a) (West 2008) ("The grounds of error contained in the motion for rehearing are the only issues that may be raised in a suit under this subchapter.”
Sharp v. Int'l Bus. MacHines Corp., 927 S.W.2d 790 (Tex. App. 1996). “The Comptroller initially contends that' IBM’s motion for rehearing addressed only whether its First Request for a refund was barred by limitations and failed to identify that IBM asserted the tax had been overpaid because certain reserve accounts were included in the…”
Cent. Power & Light Co. v. John Sharp, Comptroller of Pub. Accounts of the State of Texas & Dan Morales, Attorney Gen. of the State of Texas (Tex. App. 1996). · cites it 2× “See Tex. Tax Code Ann. § 112.152 (West 1992).”
Susan Combs, Comptroller of Pub. Accounts of the State of Texas, & Greg Abbott, Attorney Gen. of the State of Texas v. Chapal Zenray, Inc. (Tex. App. 2011). “See Tex. Tax Code Ann. § 112.152 (a) (West 2008) (“The grounds of error contained in the motion for rehearing are the only issues that may be raised in a suit under this subchapter.”
Susan Combs, Successor to Carole Keeton Strayhorn, Comptroller of Pub. Accounts of the State of Texas, & Greg Abbott, Attorney Gen. of the State of Texas v. Health Care Servs. Corp., a Mut. Legal Reserve Co., Successor to Blue Cross & Blue Shield of Texas, Inc. (Tex. App. 2011). “Tex. Tax Code Ann. § 112.152 (West 2008).”
Susan Combs, Successor to Carole Keeton Strayhorn, Comptroller of Pub. Accounts of the State of Texas, & Greg Abbott, Attorney Gen. of the State of Texas v. Health Care Servs. Corp., a Mut. Legal Reserve Co., Successor to Blue Cross & Blue Shield of Texas, Inc. (Tex. App. 2011). “Tex. Tax Code Ann. § 112.152 (West 2008).”
Verizon Bus. Network Servs., Inc. v. Susan Combs, Comptroller of Pub. Accounts of the State of Texas & Greg Abbott, Attorney Gen. of the State of Texas (Tex. App. 2013). “See Tex. Tax Code Ann. § 112.152 (a) (West 2008) ("The grounds of error contained in the motion for rehearing are the only issues that may be raised in a suit under this subchapter.”
Verizon Bus. Network Servs., Inc. v. Susan Combs, Comptroller of Pub. Accounts of the State of Texas & Greg Abbott, Attorney Gen. of the State of Texas (Tex. App. 2013). “Because this issue was not raised in Verizon’s Motion For Rehearing before the Comptroller during its administrative claim for a refund under Chapter 111 of the Tax Code, it is precluded from doing so here.”
EMC Corp. v. Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas (Tex. App. 2015). “66 TEX. TAX CODE § 112.152(a) . . . . . . . .”
John Sharp, Comptroller of Pub. Accounts for the State of Texas, & Dan Morales, Attorney Gen. of the State of Texas v. Int'l Bus. MacHines Corp. (Tex. App. 1996). “Tex. Tax Code Ann. § 112.152 (West 1992).”
— Tex. Tax Code § 112.152(a) — 3 cases
Cent. Power & Light Co. v. Sharp, 960 S.W.2d 617 (Tex. 1997). “at 491 (quoting Tex.Tax Code § 112.152(a)). A proper motion for rehearing is generally a jurisdictional prerequisite for judicial review of an agency final order.”
Verizon Bus. Network Servs., Inc. v. Susan Combs, Comptroller of Pub. Accounts of the State of Texas & Greg Abbott, Attorney Gen. of the State of Texas (Tex. App. 2013). “Because this issue was not raised in Verizon’s Motion For Rehearing before the Comptroller during its administrative claim for a refund under Chapter 111 of the Tax Code, it is precluded from doing so here.”
EMC Corp. v. Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas (Tex. App. 2015). “66 TEX. TAX CODE § 112.152(a) . . . . . . . .”
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