Tex.
Labor Code Section 213.033
Limitations
(a)
The commission may not begin a civil action in court or make an assessment under this subchapter to collect a contribution, a penalty, or interest from an employer after the third anniversary after the due date of the contribution.(b)
The following actions suspend the running of the limitations period prescribed under Subsection (a):(1)
an administrative hearing to redetermine the liability for a contribution, a penalty, or interest pending before the commission; and(2)
a bankruptcy case begun under Title 11 of the United States Code pending before the court.(c)
After a hearing or case described by Subsection (b) is closed, the running of the limitations period prescribed under Subsection (a) resumes.(d)
In the case of a wilful attempt to evade the provisions of this subtitle or a commission rule adopted under this subtitle, the action or assessment may be begun or made at any time.
Source:
Section 213.033 — Limitations, https://statutes.capitol.texas.gov/Docs/LA/htm/LA.213.htm#213.033 (accessed May 26, 2025).
