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

Tex. Tax Code § 322.204: DELINQUENT TAXES: LIMITATIONS.

Where this section sits in the code

TAX CODE
TITLE 3. LOCAL TAXATION
SUBTITLE C. LOCAL SALES AND USE TAXES
CHAPTER 322. SALES AND USE TAXES FOR SPECIAL PURPOSE TAXING AUTHORITIES
SUBCHAPTER C. ADMINISTRATION OF TAXES

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.

Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.

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

Browse this collection