Sec. 322.204. DELINQUENT TAXES: LIMITATIONS. 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.
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 322 - Sales and Use Taxes for Special Purpose Taxing Authorities
Subchapter C. Administration of Taxes
Section 322.201. Comptroller to Collect and Administer Taxes
Section 322.202. Comptroller's Reporting Duties
Section 322.2022. Tax Information
Section 322.203. Comptroller's Rules
Section 322.204. Delinquent Taxes: Limitations
Section 322.205. Seizure and Sale of Property
Section 322.206. Suits for Tax Collection