Tex. Tax Code § 111.205
This is the official text of Tex. Tax Code § 111.205, part of Texas’s Tax Code — governs state and local taxation.
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§ 111.205. EXCEPTION TO ASSESSMENT LIMITATION.
Official statutory text
(a) The limitation provided by Section 111.201 of this code does not apply and the comptroller may assess a tax imposed by this title at any time if:
(1) with intent to evade the tax, the taxpayer files a false or fraudulent report;
(2) no report for the tax has been filed; or
(3) information contained in the report of the tax contains a gross error.
(b) In this section, "gross" error means that, after correction of the error, the amount of tax due and payable exceeds the amount initially reported by at least 25 percent.
(1) with intent to evade the tax, the taxpayer files a false or fraudulent report;
(2) no report for the tax has been filed; or
(3) information contained in the report of the tax contains a gross error.
(b) In this section, "gross" error means that, after correction of the error, the amount of tax due and payable exceeds the amount initially reported by at least 25 percent.
Status: in_force · Read it on the official government site
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