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Current as of January 01, 2024 | Updated by Findlaw Staff
(a) If taxes due under this chapter are not paid before the expiration of 30 days after the due date, the comptroller shall mail a written notice to the delinquent taxpayer at the last known address stating that:
(1) the tax is unpaid; and
(2) the comptroller will suspend the permit to transact business if the tax is not paid within 10 days of the date of the notice.
(b) The mailing of the notice is sufficient compliance with this law.
(c) If the tax and accrued penalties are not paid before the expiration of 15 days after the mailing of the notice, the comptroller shall:
(1) Note on the records that the permit to transact business of the delinquent taxpayer has been suspended, giving the date of suspension;
(2) immediately certify the suspension to the attorney general; and
(3) have published a notice of suspension of the permit in a daily or weekly newspaper published in the county of the delinquent taxpayer's business or, if there is no newspaper published in that county, in a daily newspaper with statewide circulation.
Cite this article: FindLaw.com - Texas Tax Code - TAX § 182.088. Suspension of Permit - last updated January 01, 2024 | https://codes.findlaw.com/tx/tax-code/tax-sect-182-088/
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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