{"data":{"id":"us-tx/tex.-tax-code-151.607","jurisdiction":"us-tx","citation":"Tex. Tax Code § 151.607","heading":"LIMITATION PERIOD.","body":"The limitation period provided by Section 111.202 of this code applies to a suit brought under this subchapter, except that the suit may be brought at any time within 3 years after a determination made under Subchapter J of this code becomes final or within 3 years after the last recording of a lien under this title.\nActs 1981, 67th Leg., p. 1579, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 1044, ch. 235, art. 7, Sec. 7, eff. Sept. 1, 1983.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE E. SALES, EXCISE, AND USE TAXES","CHAPTER 151. LIMITED SALES, EXCISE, AND USE TAX","SUBCHAPTER K. PROCEDURES FOR COLLECTION OF DELINQUENT TAXES"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.151.htm#151.607","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"f076c88e6536f99141b7be9cd8a3f1029348928cd78f8b1b5a8f8ca01512a433","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-151.606","next":"us-tx/tex.-tax-code-151.608"},"notice":"GroundRules: Original legal text. Not legal advice."}