Texas Tax Code

§ 182.088 — SUSPENSION OF PERMIT

TX § 182.088Title 2. STATE TAXATION · Part G. GROSS RECEIPTS AND MIXED BEVERAGE TAXES · Ch. 182. MISCELLANEOUS GROSS RECEIPTS TAXES · Art. E. TAX COLLECTIONS AND BUSINESS PERMITS

Statute text

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(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;

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Legislative history

Acts 1981, 67th Leg., p. 1718, ch. 389, Sec. 1, eff. Jan. 1, 1982.