Tex. Tax Code § 111.202
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
At any time within three years after a deficiency or jeopardy determination has become due and payable or within three years after the last recording of a lien, the comptroller may bring an action in the courts of this state, or any other state, or of the United States in the name of the people of the State of Texas to collect the amount delinquent together with penalties and interest.
Tex. Tax Code § 111.202