34 Tex. Admin. Code § 3.339 - Statute of Limitations
(a) Assessments.
(1) Except as otherwise provided in this
section, the comptroller has four years from the date a tax becomes due and
payable to assess a deficiency tax liability. For information as to when a tax
becomes due and payable, see §
3.286 of this title (relating to
Seller's and Purchaser's Responsibilities, including Nexus, Permits, Returns
and Reporting Periods, Collection and Exemption Rules, and Criminal
Penalties).
(2) The statute of
limitations does not apply and the comptroller may assess and collect taxes,
penalties, and interest at any time against a taxpayer if:
(A) the taxpayer files a false or fraudulent
sales tax return with the intent to evade the tax;
(B) the taxpayer fails to file a sales tax
return; or
(C) the taxpayer files a
sales tax return that has a gross error. A gross error exists when the amount
of tax due and payable, after the correction of error, exceeds the amount of
tax reported on the return by at least 25%.
(3) The statute of limitations does not apply
to any period for which a taxpayer has filed a timely claim for a sales tax
refund if, while investigating the merits of the refund claim, the comptroller
determines that additional tax is due. The assessment for the additional tax
determined to be due for that period must be made within four years from the
date the claim for refund was filed.
(b) Extension of limitations period. Before
the expiration of the statute of limitations, the comptroller and a taxpayer
may agree in writing to extend the limitation period in accordance with Tax
Code, §
111.203. An extension
applies only to the periods specifically mentioned in the agreement and no
single extension agreement may be for a period that exceeds 24 months from the
date of the expiration of the period being extended. Any assessment or refund
request pertaining to periods for which limitations have been extended must be
made prior to the expiration date of the agreement. Following expiration of the
agreement, the statute of limitations applies to subsequent assessments and
refund requests as if no extension had been authorized.
(c) Tolling of limitations. In computing the
expiration date of a limitation period, the following periods are not
considered:
(1) the period following the date
of the protest payment to the date of the timely filed lawsuit in district
court suspends the statute of limitations for the same contested issues
raised;
(2) the period during which
a judicial proceeding involving a protest suit is pending suspends the statute
of limitations for the same contested issues raised;
(3) the period during which an administrative
redetermination or refund hearing is pending suspends the statute of
limitations for the same contested issues raised; and
(4) the period during which a bankruptcy
proceeding commenced under United States Code, Title 11 is pending suspends the
statute of limitations.
(d) Refunds. For information on the statute
of limitations for refunds, see §
3.325(b) of this
title (relating to Refunds and Payments Under Protest).
(e) Successor liability. The comptroller may
assess tax against the successor of a business if, at the time the business or
stock of goods was acquired, the seller of the business had an outstanding
sales tax liability with the state. The assessment must be made within four
years from the date of the sale of the business to the successor or from the
date a determination against the seller becomes final, whichever event occurs
later. For information on successor liability, see §
3.7 of this title (relating to
Successor Liability: Liability Incurred by Purchase of a Business).
(f) Suit for collection. Within three years
from the date that a deficiency or jeopardy determination becomes due and
payable, or within three years after the last recording of a lien, the
comptroller may file suit for collection of the taxes, penalties and interest.
If a redetermination hearing is requested, the determination will not become
final until a redetermination decision is issued and becomes final.
(g) Notice of delinquency. Within three years
from the date that a deficiency determination becomes due and payable, a
jeopardy determination becomes final, the last recording of a lien, or a
redetermination decision becomes final, the comptroller may give notice of
delinquency to all persons who have in their possession or under their control
any credits or other personal property belonging to the delinquent, or who owe
any debts to the delinquent.
(h)
Seizure. Within three years from the date that a deficiency determination
becomes due and payable, a jeopardy determination becomes final, or a
redetermination decision becomes final, the comptroller may seize any property
of the delinquent and sell the property, or a sufficient part of it, at public
auction to pay the taxes, penalties, and interest due.
(i) Remedies cumulative. The remedies of the
state are cumulative and no action taken by the comptroller or the attorney
general constitutes an election by the state to pursue any remedy to the
exclusion of any other remedy for which provision is made.
Notes
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