Tex. Tax Code Section 111.203
Agreements to Extend Period of Limitation


(a)

Before the expiration of the periods prescribed in Sections 111.104 (Refunds), 111.201 (Assessment Limitation), and 111.202 (Suit Limitation) of this code for the filing of a refund claim or for the assessment and collection of any tax imposed by this title, the comptroller and a taxpayer may agree in writing to the filing of a refund claim or to an assessment and collection after that time. The agreement must contain the reasons the comptroller and the taxpayer wish to extend the period. At any time before the expiration of the period agreed on, the refund may be made, the tax may be assessed and collected, or an action may be commenced in any court to collect the amount delinquent.

(b)

The extended period agreed on under Subsection (a) of this section may be extended by subsequent agreements made before the expiration of the extended period. All subsequent agreements must set forth the reasons for extending the period.

(c)

No single extension agreement may be for a period of more than 24 months from the expiration date of the period being extended.

(d)

The period for filing a refund claim or for assessment and collection of a tax may be extended if:

(1)

without an extension, there might occur a revenue loss to the state;

(2)

either the taxpayer or the comptroller, despite good faith efforts, requires more time to prepare for or complete the audit;

(3)

without an extension, circumstances beyond the control of either the comptroller or the taxpayer would make an audit by the comptroller impractical or burdensome for either party; or

(4)

an issue of law involved in the audit is awaiting determination in either litigation or an administrative proceeding.

(e)

If, during an extended period agreed on under Subsection (a) of this section, the comptroller finds that an amount of tax, penalty, or interest has been unlawfully or erroneously collected, the comptroller shall credit the amount against any other amount then due and payable by the taxpayer from whom the amount was collected. The remainder of the amount if any may be refunded to the taxpayer.
Acts 1981, 67th Leg., p. 1508, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 458, ch. 94, Sec. 1, 2, eff. May 10, 1983.

Source: Section 111.203 — Agreements to Extend Period of Limitation, https://statutes.­capitol.­texas.­gov/Docs/TX/htm/TX.­111.­htm#111.­203 (accessed Jun. 5, 2024).

111.001
Comptroller to Collect Taxes
111.002
Comptroller’s Rules
111.003
Comptroller’s Investigations
111.004
Power to Examine Records and Persons
111.005
Governmental Entities to Cooperate
111.006
Confidentiality of Information
111.007
Criminal Penalties for Disclosing Federal Tax Information
111.008
Deficiency Determination
111.009
Redetermination
111.010
Suit to Recover Taxes
111.011
Tax Collections and Reports by Businesses
111.012
Security for the Payment of Taxes
111.013
Evidence: Tax Claims
111.014
Evidence: Copies of Graphic Matter
111.015
Remedies Cumulative
111.016
Payment to the State of Tax Collections
111.017
Seizure and Sale of Property
111.018
Notice of Sale of Seized Property
111.019
Sale of Seized Property
111.020
Tax Collection on Termination of Business
111.0021
Application to Other Taxes and Fees
111.021
Notice to Holders of and Levy Upon Assets Belonging to Delinquent
111.0022
Application to Other Laws Administered by Comptroller
111.022
Jeopardy Determination
111.023
Written Authorization
111.024
Liability in Fraudulent Transfers
111.025
Delinquent Taxpayer Financial Records
111.0034
Advanced Database System for Audits
111.0035
Advanced Database System for Tax Collections
111.0036
Out-of-state Audits
111.0041
Records
111.0042
Sampling in Auditing
111.0043
General Audit and Prehearing Powers
111.0044
Special Procedures for Third-party Orders and Subpoenas
111.0045
Use of Outside Personnel
111.0046
Permit or License
111.0047
Suspension and Revocation of Permit or License
111.0048
Reissued or New Permit or License After Revocation or Suspension
111.0049
Appeals
111.051
Reports and Payments
111.052
Form of Report
111.053
Filing Dates: Weekends and Holidays
111.054
Timely Filing: Mail Delivery
111.055
Timely Filing: Diligence
111.057
Extension for Filing Report
111.058
Filing Extension Because of Natural Disaster
111.059
Oath Not Required
111.060
Interest on Delinquent Tax
111.061
Penalty on Delinquent Tax or Tax Reports
111.062
Acceptance of Credit Cards for Payment of Certain Taxes and Fees
111.063
Penalty for Failure to Use Electronic Transfers and Filings
111.064
Interest on Refund or Credit
111.0075
Provision of Information Relating to Tax Audits
111.0081
When Payment Is Required
111.101
Settlement
111.0102
Suit Challenging Collection Action
111.102
Settlement on Redetermination
111.103
Settlement of Penalty and Interest Only
111.104
Refunds
111.105
Tax Refund: Hearing
111.106
Tax Refund: Notice of Intent to Bypass Hearing
111.107
When Refund or Credit Is Permitted
111.108
Recovery of Refund or Credit
111.109
Tax Refund for Wages Paid to Employee Receiving Aid to Families with Dependent Children
111.110
Tax Credit for Real Property Contributed to an Institution of Higher Education
111.201
Assessment Limitation
111.202
Suit Limitation
111.203
Agreements to Extend Period of Limitation
111.204
Beginning of Period of Limitation
111.205
Exception to Assessment Limitation
111.206
Exception to Limitation: Determination Resulting from Administrative Proceeding
111.207
Tolling of Limitation Period
111.251
Assignment on Payment by Third Person
111.252
Notice to Taxpayer
111.253
Venue for Enforcement of Assigned Claims
111.254
Reassignment
111.255
Recording of Assignment
111.351
Wireless Equipment for Auditors
111.352
Computer and Wireless Equipment for Enforcement Staff
111.353
Advanced Scanners for Field Offices
111.00452
Employment of Investigators
111.00455
Contested Cases Conducted by State Office of Administrative Hearings
111.00457
Information Relating to Other Permit or License Requirements
111.0511
Restricted or Conditional Payments to Comptroller Prohibited
111.0611
Personal Liability for Fraudulent Tax Evasion
111.0625
Electronic Transfer of Certain Payments
111.0626
Electronic Filing of Certain Reports
111.1042
Tax Refund: Informal Review
111.2051
Assessment When Refund Claimed

Accessed:
Jun. 5, 2024

§ 111.203’s source at texas​.gov