Section 213.033 - Limitations(a) The commission may not begin a civil action in court or make an assessment under this subchapter to collect a contribution, a penalty, or interest from an employer after the third anniversary after the due date of the contribution.(b) The following actions suspend the running of the limitations period prescribed under Subsection (a):(1) an administrative hearing to redetermine the liability for a contribution, a penalty, or interest pending before the commission; and(2) a bankruptcy case begun under Title 11 of the United States Code pending before the court.(c) After a hearing or case described by Subsection (b) is closed, the running of the limitations period prescribed under Subsection (a) resumes.(d) In the case of a wilful attempt to evade the provisions of this subtitle or a commission rule adopted under this subtitle, the action or assessment may be begun or made at any time.Amended By Acts 2001, 77th Leg., ch. 398, Sec. 5, eff. 9/1/2001.Amended by Acts 1997, 75th Leg., ch. 94, Sec. 7, eff. 9/1/1997 Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. 9/1/1993.