Tex. Tax Code § 111.201

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.

Section 111.201 - Assessment Limitation

No tax imposed by this title may be assessed after four years from the date that the tax becomes due and payable.

Tex. Tax Code § 111.201

Acts 1995, 74th Leg., ch. 1000, Sec. 4, eff. Oct. 1, 1995

Amended by Acts 1993, 73rd Leg., ch. 486, Sec. 1.05, eff. Sept. 1, 1993

Acts 1981, 67th Leg., p. 1508, ch. 389, Sec. 1, eff. Jan. 1, 1982.