{"data":{"id":"us-tx/tex.-tax-code-111.201","jurisdiction":"us-tx","citation":"Tex. Tax Code § 111.201","heading":"ASSESSMENT LIMITATION.","body":"No tax imposed by this title may be assessed after four years from the date that the tax becomes due and payable.\nActs 1981, 67th Leg., p. 1508, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1993, 73rd Leg., ch. 486, Sec. 1.05, eff. Sept. 1, 1993; Acts 1995, 74th Leg., ch. 1000, Sec. 4, eff. Oct. 1, 1995.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE B. ENFORCEMENT AND COLLECTION","CHAPTER 111. COLLECTION PROCEDURES","SUBCHAPTER D. LIMITATIONS"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.111.htm#111.201","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"28038f4c48fbf8cd387f3ab2ba16a49672a49a3b09de5f78a1b4393ab07fdeb7","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-111.110","next":"us-tx/tex.-tax-code-111.202"},"notice":"GroundRules: Original legal text. Not legal advice."}