Tex. Codes » Tax Code · TITLE 2. STATE TAXATION · SUBTITLE B. ENFORCEMENT AND COLLECTION · CHAPTER 111. COLLECTION PROCEDURES
Texas Codes

Tex. Tax Code § 111.201 (2026)

Assessment Limitation

✓ laws through the 89th Legislature (2025)
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Sec. 111.201. ASSESSMENT LIMITATION. No tax imposed by this title may be assessed after four years from the date that the tax becomes due and payable.

Acts 1981, 67th Leg., p. 1508, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1993, 73rd Leg., ch. 486, Sec. 1.05, eff. Sept. 1, 1993; Acts 1995, 74th Leg., ch. 1000, Sec. 4, eff. Oct. 1, 1995.

Notes of Decisions
Cited in 16 cases, 1985–2015 · leading case: Combs v. City of Webster, 311 S.W.3d 85 (Tex. App.—Austin 2010).
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Combs v. City of Webster, 311 S.W.3d 85 (Tex. App.—Austin 2010). · cites it 2× “In the event that the Comptroller recalculates a taxpayer's tax liability at a higher amount than paid, and assessed that higher amount within the four-year period, see Tex. Tax Code Ann. § 111.201 , the Comptroller's demand for additional *94 taxes from the taxpayer would not…”
Borden, Inc. v. Sharp, 888 S.W.2d 614 (Tex. App.—Austin 1995). · cites it 3× “1 See Tex. Tax Code Ann. § 111.201 (West 1992) (specifying that taxes must be assessed within four years); Tex.”
Overhead Door Corp. of Texas v. Sharp, 970 S.W.2d 74 (Tex. App.—Austin 1998). · cites it 2× “Laws 1900 , 1902 ( Tex. Tax Code Ann. § 111.201 , since amended).”
United States Fire Ins. Co. v. State, 843 S.W.2d 283 (Tex. App.—Austin 1992). “The controlling question in this case is whether the limitations provisions contained in Tex. Tax Code Ann. §§ 111.201 , .202 and .”
Sharp v. Cox Texas Publications, Inc., 943 S.W.2d 206 (Tex. App.—Austin 1997). “See Tex. Tax.Code Ann. § 111.201 (West 1992).”
Bullock v. Cordovan Corp., 697 S.W.2d 432 (Tex. App.—Austin 1985). “The district court concluded also that the counterclaim filed by the Comptroller was an assessment of taxes made more than four years from the date such taxes were due and payable and was barred by limitations pursuant to Tex.Tax Code Ann. § 111.201. By point of error two, the…”
Formosa Plastics Corp. of Texas v. Sharp, 979 S.W.2d 410 (Tex. App.—Austin 1998). · cites it 3× “” Tex. Tax Code Ann. § 111.201 (West Supp. 1998).”
Jeff Kaiser, P.C. v. State, No. 03-15-00019-CV (Tex. App.—Austin June 1, 2015). · cites it 3× “17, 23-25, 29-30 Tex. Tax Code Ann. § 111.013 (West 2015) .”
Roger Garibay, Sr. v. State, No. 03-01-00500-CV (Tex. App.—Austin Aug. 30, 2002). · cites it 2× “See Tex. Tax Code §§ 111.201, .202 (West 2001).”
Borden, Inc. v. John Sharp, No. 03-94-00074-CV (Tex. App.—Austin Dec. 7, 1994). · cites it 3× “(1) See Tex. Tax Code Ann. § 111.201 (West 1992) (specifying that taxes must be assessed within four years); Tex.”
Formosa Plastics Corp. of Texas v. John Sharp, No. 03-97-00788-CV (Tex. App.—Austin Oct. 22, 1998). · cites it 3× “107, we conclude that Formosa had until March 15, 1993, to file a timely refund request on its 1989 tax payment.”
Overhead Door Corp. of Texas v. John Sharp, No. 03-97-00748-CV (Tex. App.—Austin May 14, 1998). · cites it 2× “Laws 1900 , 1902 ( Tex. Tax Code Ann. § 111.201 , since amended).”
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