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Texas Tax Code - TAX § 155.048. Issuance of Permits

Current as of January 01, 2024 | Updated by Findlaw Staff

(a) The comptroller shall issue a permit to a distributor, wholesaler, bonded agent, interstate warehouse, manufacturer, importer, or retailer if the comptroller:

(1) has received an application and fee, if required;

(2) does not reject the application and deny the permit under Section 155.0481;  and

(3) determines that issuing the permit will not jeopardize the administration and enforcement of this chapter.

(b) The permit shall be issued for a designated place of business, except as provided by Section 155.053.

(c) The permits are nonassignable.

(d) The permit must indicate the type of permit that it is and authorize the sale of tobacco products in this state, except as provided by Section 155.0415(j).  The permit must show that it is revocable and shall be forfeited or suspended if the conditions of issuance, provisions of this chapter, or rules of the comptroller are violated.

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Cite this article: FindLaw.com - Texas Tax Code - TAX § 155.048. Issuance of Permits - last updated January 01, 2024 | https://codes.findlaw.com/tx/tax-code/tax-sect-155-048/

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