Tex. Tax Code § 111.204
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
In determining the beginning date for a period of limitation provided in this title, the date that a tax is due and payable is the day after the last day on which a payment is required by the chapter of this title imposing the tax.
Tex. Tax Code § 111.204