Tex. Tax Code § 322.204 — DELINQUENT TAXES: LIMITATIONS

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