Tax Code › Title 3 › Chapter 321 › Subchapter D

Texas Tax Code § 321.307

Delinquent Taxes: Limitations

Municipal Sales and Use Tax Act · Administration of Taxes

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.

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

Official source
Legislative history

Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.