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Current as of January 01, 2024 | Updated by Findlaw Staff
(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.
Cite this article: FindLaw.com - Texas Tax Code - TAX § 111.0046. Permit or License - last updated January 01, 2024 | https://codes.findlaw.com/tx/tax-code/tax-sect-111-0046/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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