Tex. Tax Code § 111.201 · Subchapter D. LIMITATIONS
ASSESSMENT LIMITATION.
Verbatim from the official edition
Text — Current through the 89th 2nd Called Legislative Session, 2025
No tax imposed by this title may be assessed after four years from the date that the tax becomes due and payable.
Notes and commentary — not statutory text
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.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.111.htm
- Text hash
- sha256 77ac3d8215420889b6f3eb34e04794ec2b8ce70d1c26349915777bd77fea5287
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
Cited by 2 provisions
Provisions in this library whose text cites Tex. Tax Code § 111.201. Each shows the citation as that text prints it.
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.