Tex. Tax Code § 111.0046 · Subchapter A. COLLECTION DUTIES AND POWERS
PERMIT OR LICENSE.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The comptroller shall refuse to issue or renew any permit or license to a person who:
(1) is not permitted or licensed as required by law for a different tax or activity administered by the comptroller, except if the issuance or renewal of such license or permit is pending before the comptroller; or
(2) is currently delinquent in the payment of any tax collected by the comptroller.
(b) The comptroller by rule may establish a minimum age for a person to be eligible to apply for a permit or license issued by the comptroller.
Notes and commentary — not statutory text
History
Added by Acts 1985, 69th Leg., ch. 59, Sec. 1, eff. April 30, 1985. Amended by Acts 2003, 78th Leg., ch. 209, Sec. 13, eff. Oct. 1, 2003.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.111.htm
- Text hash
- sha256 15f654e84448d99eff1bf5206debf82427d93ff47e27c39444de3f1a486a61d2
- 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
Cited by 1 provision
Provisions in this library whose text cites Tex. Tax Code § 111.0046. Each shows the citation as that text prints it.
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.