Texas Tax Code 111.202 – Suit Limitation
Current as of: 2024 | Check for updates
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Terms Used In Texas Tax Code 111.202
- Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
- Lien: A claim against real or personal property in satisfaction of a debt.
- United States: includes a department, bureau, or other agency of the United States of America. See Texas Government Code 311.005
At any time within three years after a deficiency or jeopardy determination has become due and payable or within three years after the last recording of a lien, the comptroller may bring an action in the courts of this state, or any other state, or of the United States in the name of the people of the State of Texas to collect the amount delinquent together with penalties and interest.