Tex. Tax Code § 321.307 — DELINQUENT TAXES: LIMITATIONS

The limitations for the bringing of a suit for the collection of a tax imposed or a penalty due under this chapter after the tax and penalty are delinquent or after a determination against the taxpayer are the same as limitations provided by Chapter 151 . Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.