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

Tex. Tax Code § 111.205 (2026)

Exception To Assessment Limitation

✓ current as of May 2026
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Sec. 111.205. EXCEPTION TO ASSESSMENT LIMITATION. (a) The limitation provided by Section 111.201 of this code does not apply and the comptroller may assess a tax imposed by this title at any time if:

(1) with intent to evade the tax, the taxpayer files a false or fraudulent report;

(2) no report for the tax has been filed; or

(3) information contained in the report of the tax contains a gross error.

(b) In this section, "gross" error means that, after correction of the error, the amount of tax due and payable exceeds the amount initially reported by at least 25 percent.

Acts 1981, 67th Leg., p. 1509, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 459, ch. 94, Sec. 4, eff. May 10, 1983; Acts 1993, 73rd Leg., ch. 587, Sec. 10, eff. Sept. 1, 1993.

Notes of Decisions
Cited in 11 cases (1 in the last 5 years), 1994–2022 · leading case: Borden, Inc. v. Sharp, 888 S.W.2d 614 (Tex. App. 1995).
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Borden, Inc. v. Sharp, 888 S.W.2d 614 (Tex. App. 1995). · cites it 5× “Laws 458, 459-60 ( Tex. Tax Code Ann. § 111.205 (4), since repealed) (emphasis added).”
Overhead Door Corp. of Texas v. Sharp, 970 S.W.2d 74 (Tex. App. 1998). “Laws 458 , 459-60 ( Tex. Tax Code Ann. § 111.205 (4), since repealed).”
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). · cites it 4× “” Tex. Tax Code § 111.205(a)(1).4 After 4 In his response to the Comptroller’s motion for summary judgment and in his brief on appeal, Brown contends that the Comptroller could not properly present as a basis for summary judgment his assertion that the fraud exception to the…”
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 5× “Gen Laws 458, 459-60 ( Tex. Tax. Code Ann. § 111.205 (4), since repealed) (hereinafter the "refund-assessment exception").”
Jeff Kaiser, P.C. & Jeffery Benedict Kaiser, A/K/A Jeffrey B. Kaiser v. State (Tex. App. 2015). · cites it 3× “17, 29-30, 32-33 7 Tex. Tax Code Ann. § 111.204 (West 2015) .”
Formosa Plastics Corp. of Texas v. Sharp, 979 S.W.2d 410 (Tex. App. 1998). “Laws 458, 459-60 ( Tex. Tax Code Ann. § 111.205 (4), since repealed); Act of May 28, 1993, 73rd Leg.”
Iraan-Sheffield Indep. Sch. Dist. v. Kinder Morgan Prod. Co., LLC, Individually & as Successor in Interest to Kinder Morgan Prod. Co., LP. (Tex. App. 2022). “” TEX. TAX CODE ANN. § 111.205(b). As Kinder Morgan notes, the statute, by its plain language, applies to a taxpayer’s underpayment of taxes, not to an appraisal district’s undervaluation of property.”
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 458 , 459-60 ( Tex. Tax Code Ann. § 111.205 (4), since repealed).”
Sanadco Inc., a Texas Corp. Mahmoud Ahmed Isba Broadway Grocery, Inc. & Shariz, Inc. v. Glenn Hegar, in His Individual & Off. Capacity as Comptroller of Pub. Accounts Off. of Comptroller of Pub. Accounts for the State of Texas & Ken Paxton, in His Off. Capacity as Attorney Gen. of the State of Texas (Tex. App. 2015). “See Tex. Tax Code Ann. § 111.205 (b). Therefore, the AU finds that Staff's evidence clearly and convincingly demonstrates that the underreporting identified by the audit was the result of fraud or an intent to evade tax.”
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). “Laws 458 , 459-60 ( Tex. Tax Code Ann. § 111.205 (4), since repealed); Act of May 28, 1993, 73rd Leg.”
State v. Joseph F. Barbee, F/D/B/A Joseph F. Barbee Enter., Inc. (Tex. App. 2000). “See Tex. Tax Code Ann. § 111.205 (a)(2). Although the Corporation did file a report for the March 1989 taxes, the Comptroller's audit indicated that this report contained a "gross error" because it under-reported the taxes the Corporation owed for that month by at least…”
— Tex. Tax Code § 111.205(4) — 1 case
Borden, Inc. v. Sharp, 888 S.W.2d 614 (Tex. App. 1995). “Laws 458, 459-60 ( Tex. Tax Code Ann. § 111.205 (4), since repealed) (emphasis added).”
— Tex. Tax Code § 111.205(a)(1) — 1 case
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 § 111.205(a)(1).4 After 4 In his response to the Comptroller’s motion for summary judgment and in his brief on appeal, Brown contends that the Comptroller could not properly present as a basis for summary judgment his assertion that the fraud exception to the…”
— Tex. Tax Code § 111.205(a)(2) — 1 case
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 § 111.205(a)(1).4 After 4 In his response to the Comptroller’s motion for summary judgment and in his brief on appeal, Brown contends that the Comptroller could not properly present as a basis for summary judgment his assertion that the fraud exception to the…”
— Tex. Tax Code § 111.205(a)(3) — 1 case
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 § 111.205(a)(1).4 After 4 In his response to the Comptroller’s motion for summary judgment and in his brief on appeal, Brown contends that the Comptroller could not properly present as a basis for summary judgment his assertion that the fraud exception to the…”
— Tex. Tax Code § 111.205(b) — 1 case
Iraan-Sheffield Indep. Sch. Dist. v. Kinder Morgan Prod. Co., LLC, Individually & as Successor in Interest to Kinder Morgan Prod. Co., LP. (Tex. App. 2022). “” TEX. TAX CODE ANN. § 111.205(b). As Kinder Morgan notes, the statute, by its plain language, applies to a taxpayer’s underpayment of taxes, not to an appraisal district’s undervaluation of property.”
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