Texas Codes

Tex. Tax Code § 111.204 (2026)

Beginning Of Period Of Limitation

✓ current as of May 2026

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Sec. 111.204. BEGINNING OF PERIOD OF LIMITATION. In determining the beginning date for a period of limitation provided in this title, the date that a tax is due and payable is the day after the last day on which a payment is required by the chapter of this title imposing the tax.

Acts 1981, 67th Leg., p. 1509, ch. 389, Sec. 1, eff. Jan. 1, 1982.

Notes of Decisions

Cited in 4 cases, 1996–2015 · leading case: Sharp v. Int'l Bus. MacHines Corp., 927 S.W.2d 790 (Tex. App. 1996).

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Sharp v. Int'l Bus. MacHines Corp., 927 S.W.2d 790 (Tex. App. 1996). “Tex. Tax Code Ann. § 111.204 (West 1992).”

Jeff Kaiser, P.C. & Jeffery Benedict Kaiser, A/K/A Jeffrey B. Kaiser v. State (Tex. App. 2015). · cites it 2× “12, 20, 34-37 Tex. Tax Code Ann. § 111.022 (West 2015) .”

W. Robert Brown v. Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas (Tex. App. 2015). “” Tex. Tax Code § 111.204. In addition, the Code specifies as follows: A notice of a deficiency determination must be personally served or mailed within the period provided by Subchapter D, Chapter 111 of this code after the last day of the calendar month following the close of…”

John Sharp, Comptroller of Pub. Accounts for the State of Texas, & Dan Morales, Attorney Gen. of the State of Texas v. Int'l Bus. MacHines Corp. (Tex. App. 1996). “Tex. Tax Code Ann. § 111.204 (West 1992).”

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