{"data":{"id":"us-tx/tex.-tax-code-321.307","jurisdiction":"us-tx","citation":"Tex. Tax Code § 321.307","heading":"DELINQUENT TAXES: LIMITATIONS.","body":"The limitations for the bringing of a suit for the collection of a tax imposed or a penalty due under this chapter after the tax and penalty are delinquent or after a determination against the taxpayer are the same as limitations provided by Chapter 151.\nAdded by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.","path":["TAX CODE","TITLE 3. LOCAL TAXATION","SUBTITLE C. LOCAL SALES AND USE TAXES","CHAPTER 321. MUNICIPAL SALES AND USE TAX ACT","SUBCHAPTER D. ADMINISTRATION OF TAXES"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.321.htm#321.307","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"b3234128220c075c84120f49436e3c7f479e8325ed7a6da82ef1faf00b2f9528","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-321.306","next":"us-tx/tex.-tax-code-321.308"},"notice":"GroundRules: Original legal text. Not legal advice."}