Sec. 111.204. BEGINNING OF PERIOD OF LIMITATION. In determining the beginning date for a period of limitation provided in this title, the date that a tax is due and payable is the day after the last day on which a payment is required by the chapter of this title imposing the tax.
Acts 1981, 67th Leg., p. 1509, 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