Sec. 111.202. SUIT LIMITATION. At any time within three years after a deficiency or jeopardy determination has become due and payable or within three years after the last recording of a lien, the comptroller may bring an action in the courts of this state, or any other state, or of the United States in the name of the people of the State of Texas to collect the amount delinquent together with penalties and interest.
Acts 1981, 67th Leg., p. 1508, ch. 389, Sec. 1, eff. Jan. 1, 1982.
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