Texas Tax Code

§ 155.048 — ISSUANCE OF PERMITS

TX § 155.048Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 155. CIGARS AND TOBACCO PRODUCTS TAX · Art. C. PERMITS

Statute text

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(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.

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Legislative history

Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 27, eff. September 1, 2021.