Current as of April 14, 2021 | Updated by FindLaw Staff
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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.
Cite this article: FindLaw.com - Texas Tax Code - TAX § 322.204. Delinquent Taxes: Limitations - last updated April 14, 2021 | https://codes.findlaw.com/tx/tax-code/tax-sect-322-204/
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