Sec. 321.307. DELINQUENT TAXES: LIMITATIONS. 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.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.
Structure Texas Statutes
Subtitle C - Local Sales and Use Taxes
Chapter 321 - Municipal Sales and Use Tax Act
Subchapter D. Administration of Taxes
Section 321.301. Comptroller to Collect and Administer Taxes
Section 321.302. Comptroller's Reporting Duties
Section 321.3022. Tax Information
Section 321.3025. Disposition of Amount Erroneously Collected
Section 321.303. Sales Tax Permits and Exemption and Resale Certificates
Section 321.304. Discounts for Prepayment and Tax Collection
Section 321.306. Comptroller's Rules
Section 321.307. Delinquent Taxes: Limitations
Section 321.308. Seizure and Sale of Property
Section 321.309. Suit for Tax Collection
Section 321.310. Disapproval of Municipal Suit