Sec. 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.
Acts 1981, 67th Leg., p. 1508, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1993, 73rd Leg., ch. 486, Sec. 1.05, eff. Sept. 1, 1993; Acts 1995, 74th Leg., ch. 1000, Sec. 4, eff. Oct. 1, 1995.
Structure Texas Statutes
Subtitle B - Enforcement and Collection
Chapter 111 - Collection Procedures
Section 111.201. Assessment Limitation
Section 111.202. Suit Limitation
Section 111.203. Agreements to Extend Period of Limitation
Section 111.204. Beginning of Period of Limitation
Section 111.205. Exception to Assessment Limitation
Section 111.2051. Assessment When Refund Claimed
Section 111.206. Exception to Limitation: Determination Resulting From Administrative Proceeding