Texas § 151.507 LIMITATIONS ON DETERMINATION.

Texas Statutes

§ 151.507 — LIMITATIONS ON DETERMINATION.

Texas § 151.507

Code TXTax Code

This text of Texas § 151.507 (LIMITATIONS ON DETERMINATION.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tex. Tax Code Code Ann. § 151.507 (2026).

Text

Sec. 151.507. LIMITATIONS ON DETERMINATION.

(a)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 the regular reporting period of the taxpayer for which the amount is proposed to be determined or within the period provided by Subchapter D , Chapter 111 of this code after the report is filed, whichever period expires the later.

(b)The limitations provided by Subsection (a) of this section do not apply to a determination proposed to be made:

(1)for the collection of an amount of sales tax on the sale of a taxable item if a deficiency notice has been given or is given for the collection of the use tax on the same taxable item; or

(2)

Free access — add to your briefcase to read the full text and ask questions with AI

Sec. 151.507. LIMITATIONS ON DETERMINATION. (a) 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 the regular reporting period of the taxpayer for which the amount is proposed to be determined or within the period provided by Subchapter D , Chapter 111 of this code after the report is filed, whichever period expires the later.
(b) The limitations provided by Subsection (a) of this section do not apply to a determination proposed to be made:
(1) for the collection of an amount of sales tax on the sale of a taxable item if a deficiency notice has been given or is given for the collection of the use tax on the same taxable item; or
(2) for the collection of the use tax on the storage, use, or consumption of a taxable item if a deficiency notice has been or is given for the collection of the sales tax on the same taxable item.
(c) Relettered as (b) by Acts 1985, 69th Leg., ch. 37, Sec. 4, eff. Aug. 26, 1985.