BEGINNING OF PERIOD OF LIMITATION

Tax Code

Section: 111.204

Jurisdiction: TX

Bluebook Citation: Tex. Tax Code § 111.204

Sec. 111.204. BEGINNING OF PERIOD OF LIMITATION. 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.

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