Tex. Tax Code § 151.203 · Subchapter F. SALES TAX PERMITS
SUSPENSION AND REVOCATION OF PERMIT.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) If a person fails to comply with a provision of this chapter or with a rule of the comptroller adopted under this chapter and relating to the sales tax, the comptroller, after a hearing, may revoke or suspend one or more permits issued to the person.
(b) A person whose permit the comptroller proposes to revoke or suspend is entitled to 20 days' written notice of the time and place of the hearing on the revocation or suspension. At the hearing the person must show cause why each permit should not be suspended or revoked.
(c) The comptroller shall give written notice of the revocation or suspension of a permit to the holder of the permit.
(d) Notices under this section may be served on the permit holder personally or by electronic means or may be mailed to the permittee's address as shown in the records of the comptroller.
(e) Service by electronic means is complete when the comptroller transmits the notice using the contact information provided to the comptroller by the permit holder as shown in the records of the comptroller.
(f) Service by mail is complete when the notice is deposited by the comptroller in a United States Postal Service post office.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1555, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Amended by:
Acts 2023, 88th Leg., R.S., Ch. 1040 (S.B. 61), Sec. 2, eff. September 1, 2023.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.151.htm
- Text hash
- sha256 839310288ff328bff7a149e934ea478308463e310e59a1e5340ded8672f7fba5
- 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 4 provisions
Provisions in this library whose text cites Tex. Tax Code § 151.203. Each shows the citation as that text prints it.
Tax Code
- Tex. Tax Code § 151.256FAILURE TO PROVIDE SECURITY: LOSS OF PERMIT.Printed as Section 151.203
- Tex. Tax Code § 151.259SECURITY INSUFFICIENT TO PAY TAX.Printed as Section 151.203
- Tex. Tax Code § 151.260SECURITY SUFFICIENT TO PAY TAX.Printed as Section 151.203
- Tex. Tax Code § 151.467SUSPENSION OR CANCELLATION OF PERMIT.Printed as Section 151.203
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.