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(a) On the receipt of a notice issued under Section 151.420 of this code canceling a direct payment permit or of a notice issued under Section 151.421 of this code terminating a direct payment permit, the person who held the permit shall immediately notify each seller to whom a blanket exemption certificate has been given that the exemption certificate is no longer valid.
(b) The failure of a person to notify a seller as required by Subsection (a) of this section is a failure and refusal to pay the taxes imposed by this chapter by the person required to make the notification.
Cite this article: FindLaw.com - Texas Tax Code - TAX § 151.422. Cancellation or Termination of Direct Payment Permit: Duty of Permit Holder - last updated April 14, 2021 | https://codes.findlaw.com/tx/tax-code/tax-sect-151-422.html
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