Texas Statutes (Last Updated: January 4, 2014) |
TAX CODE |
Title 2. STATE TAXATION |
Subtitle B. ENFORCEMENT AND COLLECTION |
Chapter 111. COLLECTION PROCEDURES |
Subchapter D. LIMITATIONS |
Sec. 111.204. BEGINNING OF PERIOD OF LIMITATION
Latest version.
-
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.
Acts 1981, 67th Leg., p. 1509, ch. 389, Sec. 1, eff. Jan. 1, 1982.