Tex. Tax Code § 321.307
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
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.
Tex. Tax Code § 321.307