Texas Tax Code

§ 154.110 — ISSUANCE OF PERMIT

TX § 154.110Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 154. CIGARETTE TAX · Art. D. PERMITS

Statute text

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

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

(2)believes that the applicant has complied with Section 154.101; 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 154.117.

(c)The permits are nonassignable.

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Legislative history

Acts 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614), Sec. 9, eff. September 1, 2019. Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 12, eff. September 1, 2021.