{"data":{"id":"us-tx/tex.-tax-code-111.204","jurisdiction":"us-tx","citation":"Tex. Tax Code § 111.204","heading":"BEGINNING OF PERIOD OF LIMITATION.","body":"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.\nActs 1981, 67th Leg., p. 1509, ch. 389, Sec. 1, eff. Jan. 1, 1982.","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#111.204","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"20efc8a8b1e7834aebcbfdcada339fa453d3acabf232811b61d6fb1748a2f4ba","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-111.203","next":"us-tx/tex.-tax-code-111.205"},"notice":"GroundRules: Original legal text. Not legal advice."}