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

✓ current as of May 2026
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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. 2010).
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Combs v. City of Webster, 311 S.W.3d 85 (Tex. App. 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. 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. 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. 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. 1997). “See Tex. Tax.Code Ann. § 111.201 (West 1992).”
Bullock v. Cordovan Corp., 697 S.W.2d 432 (Tex. App. 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. 1998). · cites it 3× “” Tex. Tax Code Ann. § 111.201 (West Supp. 1998).”
Jeff Kaiser, P.C. & Jeffery Benedict Kaiser, A/K/A Jeffrey B. Kaiser v. State (Tex. App. 2015). · cites it 3× “17, 23-25, 29-30 Tex. Tax Code Ann. § 111.013 (West 2015) .”
Roger Garibay, Sr. v. State (Tex. App. 2002). · cites it 2× “See Tex. Tax Code §§ 111.201, .202 (West 2001).”
Borden, Inc. v. John Sharp, Comptroller of Pub. Accounts of the State of Texas, & Dan Morales, Attorney Gen. of the State of Texas (Tex. App. 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, Comptroller of Pub. Accounts of the State of Texas & Dan Morales, Attorney Gen. of the State of Texas (Tex. App. 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, Comptroller of Pub. Accounts of the State of Texas & Dan Morales, Attorney Gen. of the State of Texas (Tex. App. 1998). · cites it 2× “Laws 1900 , 1902 ( Tex. Tax Code Ann. § 111.201 , since amended).”
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