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Texas · Through 89th 2nd Called Legislative Session, 2025

Tex. Tax Code § 111.204: BEGINNING OF PERIOD OF LIMITATION.

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Where this section sits in the code
  1. TAX CODE
  2. TITLE 2. STATE TAXATION
  3. SUBTITLE B. ENFORCEMENT AND COLLECTION
  4. CHAPTER 111. COLLECTION PROCEDURES
  5. SUBCHAPTER D. LIMITATIONS

In determining the beginning date for a period of limitation provided in this title, the date that a tax is due and payable is the day after the last day on which a payment is required by the chapter of this title imposing the tax.

Acts 1981, 67th Leg., p. 1509, ch. 389, Sec. 1, eff. Jan. 1, 1982.

Collected 2026-08-27T01:47:41Z. Source file · JSON

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