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(a) The comptroller may examine any books and records incident to the conduct of the business of a person whose license has been canceled or suspended on the person's failure to file the reports required by this chapter or to remit all taxes due. If necessary, the comptroller shall issue an audit deficiency determination for any tax amount due. If the amount is not paid on or before the 15th day after the deficiency determination becomes final, the bond or other security required under this chapter shall be forfeited. The demand for payment shall be addressed to both the surety or sureties and the person who owes the delinquency.
(b) If the forfeiture of the bond or other security does not satisfy the delinquency, the comptroller shall certify the taxes, penalty, and interest delinquent to the attorney general, who may file suit against the person or the person's surety, or both, to collect the amount due. After being given notice of an order of cancellation or summary suspension, it shall be unlawful for any person to continue to operate the person's business under a canceled or suspended license. The attorney general may file suit to enjoin the person from operating under the canceled or suspended license until the comptroller reissues a license.
(c) An appeal from an order of the comptroller canceling or suspending or refusing the issuance or reissuance of a license may be taken to a district court of Travis County by the aggrieved license holder or applicant. The trial shall be de novo under the same rules as ordinary civil suits, except that:
(1) an appeal must be perfected and filed within 30 days after the effective date of the order, decision, or ruling of the comptroller;
(2) the trial of the case shall begin within 10 days after its filing; and
(3) the order, decision, or ruling of the comptroller may be suspended or modified by the court pending a trial on the merits.
Cite this article: FindLaw.com - Texas Tax Code - TAX § 162.007. Enforcement of License Cancellation, Suspension, or Refusal - last updated April 14, 2021 | https://codes.findlaw.com/tx/tax-code/tax-sect-162-007/
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