Tex. Tax Code § 111.204 · Subchapter D. LIMITATIONS
BEGINNING OF PERIOD OF LIMITATION.
Verbatim from the official edition
Text — Current through the 89th 2nd Called Legislative Session, 2025
In determining the beginning date for a period of limitation provided in this title, the date that a tax is due and payable is the day after the last day on which a payment is required by the chapter of this title imposing the tax.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1509, ch. 389, Sec. 1, eff. Jan. 1, 1982.
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 cd3fb53919cd527223cddbcac426b1a7ca54e32958f2088e51776b67ba8b856b
- 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
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.