Tex.
Tax Code Section 111.207
Tolling of Limitation Period
(a)
In determining the expiration date for a period when a tax imposed by this title may be assessed, collected, or refunded, the following periods are not considered:(1)
the period following the date of a tax payment made under protest, but only if a lawsuit is timely filed in accordance with Chapter 112 (Taxpayers’ Suits);(2)
the period during which a judicial proceeding is pending in a court of competent jurisdiction to determine the amount of the tax due;(3)
the period during which an administrative redetermination or refund hearing is pending before the comptroller; and(4)
the period during which an indictment or information is pending for a felony offense related to the administration of the Tax Code against any taxpayer or any person personally liable or potentially personally liable for the payment of the tax under Section 111.0611 (Personal Liability for Fraudulent Tax Evasion).(b)
The suspension of a period of limitation under Subsection (a)(1), (2), or (3) is limited to the issues that were contested under those subdivisions.(c)
A bankruptcy case commenced under Title 11 of the United States Code suspends the running of the period prescribed by any section of this title for the assessment or collection of any tax imposed by this title until the bankruptcy case is dismissed or closed. After the case is dismissed or closed, the running of the period resumes until finally expired.(d)
Repealed by Acts 2003, 78th Leg., ch. 1310, Sec. 121(24).
Source:
Section 111.207 — Tolling of Limitation Period, https://statutes.capitol.texas.gov/Docs/TX/htm/TX.111.htm#111.207
(accessed Jun. 5, 2024).