Tex. Occ. Code § 2153.405
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
The comptroller may not refund or assign credit for the tax imposed under this subchapter to an owner who ceases to exhibit or display a coin-operated machine before the end of the calendar year for which the tax is imposed.
Tex. Occ. Code § 2153.405