Texas Tax Code

§ 111.201 — ASSESSMENT LIMITATION

TX § 111.201Title 2. STATE TAXATION · Part B. ENFORCEMENT AND COLLECTION · Ch. 111. COLLECTION PROCEDURES · Art. D. LIMITATIONS

Statute text

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No tax imposed by this title may be assessed after four years from the date that the tax becomes due and payable.

Legislative history

Acts 1981, 67th Leg., p. 1508, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1993, 73rd Leg., ch. 486, Sec. 1.05, eff. Sept. 1, 1993; Acts 1995, 74th Leg., ch. 1000, Sec. 4, eff. Oct. 1, 1995.