Texas Tax Code

§ 191.101 — TAX RECEIPT AS PERMIT

TX § 191.101Title 2. STATE TAXATION · Part H. BUSINESS PERMIT TAXES · Ch. 191. MISCELLANEOUS OCCUPATION TAXES · Art. F. TAX RECEIPT

(a)The receipt from the comptroller for tax payment is the permit to do business unless a separate permit is required by law.

(b)A person may not receive a permit to do or continue to do business in this state until the person pays the tax imposed by this chapter.

Legislative history

Acts 1981, 67th Leg., p. 1724, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.119, eff. Sept. 1, 1997.