Tex. Tax Code § 111.202
This is the official text of Tex. Tax Code § 111.202, part of Texas’s Tax Code — governs state and local taxation.
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§ 111.202. SUIT LIMITATION.
Official statutory text
At any time within three years after a deficiency or jeopardy determination has become due and payable or within three years after the last recording of a lien, the comptroller may bring an action in the courts of this state, or any other state, or of the United States in the name of the people of the State of Texas to collect the amount delinquent together with penalties and interest.
Status: in_force · Read it on the official government site
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