Tex. Tax Code § 151.504 · Subchapter J. TAX DETERMINATIONS
DETERMINATION WHEN A BUSINESS IS DISCONTINUED.
Verbatim from the official edition
Text — Current through the 89th 2nd Called Legislative Session, 2025
If a business is discontinued, the comptroller may make a determination of tax liability under this subchapter before the date a report or tax payment is due with respect to the discontinued business.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1576, ch. 389, Sec. 1, eff. Jan. 1, 1982.
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 0631138167466dcc6203547a2788788e00e10396606e8712500dff920a28d0e1
- 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 § 151.504. 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.