Tex. Tax Code Section 322.204
Delinquent Taxes: Limitations

322.001
Application of Chapter 322.002
Definitions 322.101
Sales Tax 322.102
Use Tax 322.103
Computation of Sales Taxes 322.104
Computation of Use Tax 322.105
Use Tax: Where Use Occurs 322.106
Tax Inapplicable When No State Tax 322.108
Certain Provisions of Municipal Sales and Use Tax Applicable 322.109
Telecommunications Exemption 322.110
Transition Exemption in Certain Taxing Entities 322.201
Comptroller to Collect and Administer Taxes 322.202
Comptroller’s Reporting Duties 322.203
Comptroller’s Rules 322.204
Delinquent Taxes: Limitations 322.205
Seizure and Sale of Property 322.206
Suits for Tax Collection 322.207
Disapproval of Suit 322.208
Judgments in Suit 322.301
Collections Held by Comptroller 322.302
Distribution of Trust Funds 322.303
State’s Share 322.304
Amounts Retained in Trust Account 322.305
Interest on Trust Accounts 322.306
Retention of Certain Special Purpose District Sales Taxes 322.2022
Tax Information