Texas Tax Code

§ 155.049 — PERMIT YEAR; FEES

TX § 155.049Title 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)A permit required by this chapter expires on the last day of February of each year, except the retailer's permit required by Section 155.041 expires on the last day of May of each even-numbered year.

(b)An application for a permit required by this chapter must be accompanied by a fee of:

(1)$300 for a bonded agent's permit; (1-a) $300 for an interstate warehouse's permit;

(2)$300 for a distributor's permit;

(3)$200 for a wholesaler's permit;

(4)$15 for each permit for a vehicle if the applicant is also applying for a permit as a bonded agent, distributor, or wholesaler or has received a current permit from the comptroller under Sections 155.041 and 155.048; and

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Legislative history

Acts 2019, 86th Leg., R.S., Ch. 894 (H.B. 3475), Sec. 5, eff. September 1, 2019. Acts 2019, 86th Leg., R.S., Ch. 894 (H.B. 3475), Sec. 6, eff. September 1, 2019. Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 28, eff. September 1, 2021.