Limitations on Prosecutions

Limited Sales, Excise, and Use Tax · Prohibited Acts and Civil and Criminal Penalties

An indictment or information for a criminal offense brought under this chapter must be presented within four years after the commission of the offense or it is barred.

Official text of the Texas Tax Code as published by the Texas Legislative Council.

Official source

Legislative history

Acts 1981, 67th Leg., p. 1584, ch. 389, Sec. 1, eff. Jan. 1, 1982.