In Texas, Is There A Statute Of Limitations For The Attorney General To File Suit To Collect Unpaid Sales Tax?

The State Comptroller didn’t get the LLC’s final 2 sales tax reports, so they made up a “determination penalty” and sent it up to the AG’s office for collection or lawsuit. It was never filed and the sales taxes never paid. This was back in 2001. What’s the statute of limitations?

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This entry was posted onOctober 3rd, 2009 at 4:14 pm. You can follow any responses to this entry through the RSS 2.0. Responses are currently closed, but you can Trackback..

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  1. Dennis Diken

    Generally, statute of limitations to audit or collect taxes does not start running until a tax return is filed. If the return was never filed, then the statute of limitations is irrelevant and the AG has no limitation of time to try to collect taxes.
    Best bet if you don’t want to pay tax is to file a return with -0-’s, then if a certain amount of years goes by, the state cannot do anything. Every state varies with SoL, usually 3 to 5 years.

    October 3, 2009 4:49 pm | #1