Tex. Tax Code § 322.204
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 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.
Tex. Tax Code § 322.204