Texas Tax Code - TAX § 142.009. Limited Binding and Beneficial Effect

(a) The agreement authorized by this chapter binds and inures only to the benefit of this state and the other member states.  A person, other than a member state, is not an intended beneficiary of the agreement.  A benefit to a person other than a state is established by the law of this state and the other member states and not by the terms of the agreement.

(b) Consistent with Subsection (a), a person does not have a cause of action or defense under the agreement or by virtue of this state's approval of the agreement.  A person may not challenge, in any action brought under any law, an action or inaction by any department, agency, or other instrumentality of this state, or any political subdivision of this state, on the ground that the action or inaction is inconsistent with the agreement.

(c) A law of this state, or the application of the law, may not be declared invalid as to any person or circumstance on the ground that the provision or application is inconsistent with the agreement.