Tex. Alco. Bev. Code § 61.712 · Subchapter C. CANCELLATION AND SUSPENSION OF LICENSES
GROUNDS FOR CANCELLATION OR SUSPENSION: SALES TAX.
Text — Current through the 89th 2nd Called Legislative Session, 2025
The commission may deny an application for a renewal license or, after notice and hearing, the commission or administrator may suspend for not more than 60 days or cancel a license if the commission or administrator finds that the licensee:
(1) no longer holds a sales tax permit, if required, for the place of business covered by the license; or
(2) is shown on the records of the comptroller of public accounts as being subject to a final determination of taxes due and payable under the Limited Sales, Excise and Use Tax Act (Chapter 151, Tax Code), or is shown on the records of the comptroller of public accounts as being subject to a final determination of taxes due and payable under Chapter 321, Tax Code.
Notes and commentary — not statutory text
History
Added by Acts 1979, 66th Leg., p. 1968, ch. 777, Sec. 7(a), eff. Aug. 27, 1979. Amended by Acts 1981, 67th Leg., p. 1779, ch. 389, Sec. 32, eff. Jan. 1, 1982; Acts 1989, 71st Leg., ch. 2, Sec. 14.27(a)(4), eff. Aug. 28, 1989.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 1359 (H.B. 1545), Sec. 196, eff. December 31, 2020.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/AL/htm/AL.61.htm
- Text hash
- sha256 6efe779bb36e7dd00af3e24b5a03a3ba4d8784c345916792dcf3833b9e7f5ae8
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
This section cites
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Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.