---
title: What Is the Statute of Limitations on State Tax Debt?
url: https://taxtruce.com/answers/statute-of-limitations-on-state-tax-debt
updated: 2026-10-29
---

# What is the statute of limitations on state tax debt?

Updated October 8, 20261 sourceTaxTruce team[Fact checked](/editorial-standards)

The short answer

It depends on the state. Each state sets its own collection time limit. Check your state tax agency, or see your state hub on TaxTruce. The IRS limit is generally 10 years from assessment, but that does not apply to state debt.

## Words to know

[Assessment](/glossary)
:   When the IRS records a tax you owe on its books. The 10 year collection clock starts here.

## Sources

1. [IRS Internal Revenue Manual 5.1.19: Collection statute expiration](https://www.irs.gov/irm/part5/irm_05-001-019)

Run the numbers with our [free tax tools](/tools), like the penalty and payment plan math.