Tex. Tax Code Section 322.204
Delinquent Taxes: Limitations


The limitations for the bringing of a suit for the collection of a sales and use tax imposed by a taxing entity or a penalty due on the tax after the tax and penalty are delinquent or after a determination against a taxpayer are the same as the limitations provided by Chapter 151 (Limited Sales, Excise, and Use Tax).
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.

Source: Section 322.204 — Delinquent Taxes: Limitations, https://statutes.­capitol.­texas.­gov/Docs/TX/htm/TX.­322.­htm#322.­204 (accessed Jun. 5, 2024).

Accessed:
Jun. 5, 2024

§ 322.204’s source at texas​.gov