Texas Statutes
§ 321.307 — DELINQUENT TAXES: LIMITATIONS.
Texas § 321.307
JurisdictionTexas
Code TXTax Code
This text of Texas § 321.307 (DELINQUENT TAXES: LIMITATIONS.) 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. § 321.307 (2026).
Text
Sec. 321.307. DELINQUENT TAXES: LIMITATIONS. The limitations for the bringing of a suit for the collection of a tax imposed or a penalty due under this chapter after the tax and penalty are delinquent or after a determination against the taxpayer are the same as limitations provided by Chapter 151 .
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Legislative History
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.
Nearby Sections
15
§ 321.001
SHORT TITLE.§ 321.002
DEFINITIONS.§ 321.003
OTHER PORTIONS OF TAX APPLICABLE.§ 321.004
REFERENCES TO SALES OR USE TAX.§ 321.101
TAX AUTHORIZED.§ 321.103
SALES TAX.§ 321.104
USE TAX.§ 321.106
FIRE CONTROL DISTRICT TAX.Cite This Page — Counsel Stack
Bluebook (online)
Texas § 321.307, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/TX/321.307.