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

Tex. Tax Code § 111.202 (2026)

Suit Limitation

✓ current as of May 2026
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Sec. 111.202. SUIT LIMITATION. 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.

Acts 1981, 67th Leg., p. 1508, ch. 389, Sec. 1, eff. Jan. 1, 1982.

Notes of Decisions
Cited in 10 cases, 1992–2015 · leading case: Ex Parte Ward, 964 S.W.2d 617 (Tex. Crim. App. 1998).
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Ex Parte Ward, 964 S.W.2d 617 (Tex. Crim. App. 1998). · cites it 2× “TEX. TAX CODE ANN. §§ 111.202 and 111.010(a).”
Lawyers Sur. Corp. v. State, 825 S.W.2d 802 (Tex. App. 1992). “See Tex. Tax Code Ann. § 111.202 (1982). However, they disagree as to a surety’s application of the statute against the State.”
Wilson v. State, 272 S.W.3d 686 (Tex. App. 2008). “Tex. Tax Code Ann. § 111.202 (West 2008).”
Oles Grain Co. v. Safeco Ins. Co. of Am., 221 B.R. 371 (N.D. Tex. 1998). “Texas Tax Code § 111.202 provided a three-year statute of limitations for any suit for unpaid taxes.”
Jeff Kaiser, P.C. & Jeffery Benedict Kaiser, A/K/A Jeffrey B. Kaiser v. State (Tex. App. 2015). · cites it 5× “Tex. Tax Code § 111.202. Because Appellants did not offer any evidence of the date a deficiency or jeopardy determination became due and payable and because the first recording of a state tax lien occurred within three years of suit, the trial court did not err in denying…”
Jeff Kaiser, P.C. & Jeffery Benedict Kaiser, A/K/A Jeffrey B. Kaiser v. State (Tex. App. 2015). · cites it 4× “The State’s filing of suit on August 2, 2013 was timely under Texas Tax Code § 111.202. The State’s cause of action for recovery of delinquent franchise taxes is not barred by the statute of limitation.”
Lawyers Sur. Corp. v. State (Tex. App. 1992). · cites it 2× “See Tex. Tax Code Ann. § 111.202 (1982). However, they disagree as to a surety's application of the statute against the State.”
Roger Garibay, Sr. v. State (Tex. App. 2002). “According to Garibay, the taxing authorities were barred from collecting taxes after the expiration of three years from the date the taxes were due, see Tex. Tax Code Ann. § 111.202 (West 2001), and the conversion and breach of fiduciary duty claims were barred by a two-year…”
Thomas Wilson A/K/A Thomas Marvin Wilson v. State (Tex. App. 2008). “Tex. Tax Code Ann. § 111.202 (West 2008).”
Thomas Wilson A/K/A Thomas Marvin Wilson v. State (Tex. App. 2008). “Tex. Tax Code Ann. § 111.202 (West 2008).”
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