§ 111.201 Assessment Limitation
§ 111.202 Suit Limitation
§ 111.203 Agreements to Extend Period of Limitation
§ 111.204 Beginning of Period of Limitation
§ 111.205 Exception to Assessment Limitation
§ 111.2051 Assessment When Refund Claimed
§ 111.206 Exception to Limitation: Determination Resulting From Administrative Proceeding
§ 111.207 Tolling of Limitation Period
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Terms Used In Texas Tax Code Chapter 111 > Subchapter D - Limitations

  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
  • in writing: includes any representation of words, letters, or figures, whether by writing, printing, or other means. See Texas Government Code 312.011
  • Indictment: The formal charge issued by a grand jury stating that there is enough evidence that the defendant committed the crime to justify having a trial; it is used primarily for felonies.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lawsuit: A legal action started by a plaintiff against a defendant based on a complaint that the defendant failed to perform a legal duty, resulting in harm to the plaintiff.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • United States: includes a department, bureau, or other agency of the United States of America. See Texas Government Code 311.005
  • Year: means 12 consecutive months. See Texas Government Code 311.005