{"data":{"id":"us-tx/tex.-tax-code-322.204","jurisdiction":"us-tx","citation":"Tex. Tax Code § 322.204","heading":"DELINQUENT TAXES: LIMITATIONS.","body":"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.\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 322. SALES AND USE TAXES FOR SPECIAL PURPOSE TAXING AUTHORITIES","SUBCHAPTER C. ADMINISTRATION OF TAXES"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.322.htm#322.204","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"6073a2200eec013991d2525cbe2a3842d1cb6f8e539ff57cf19f3bdedb825cc0","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-322.203","next":"us-tx/tex.-tax-code-322.205"},"notice":"GroundRules: Original legal text. Not legal advice."}