Tex. Tax Code § 111.0047

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.

Section 111.0047 - Suspension and Revocation of Permit or License

(a) If a person fails to comply with any provision of this title or with a rule of the comptroller adopted under this title, the comptroller, after a hearing, may revoke or suspend any permit or license issued to the person.

(b) A person whose permit or license the comptroller proposes to revoke or suspend under this section is entitled to 20 days' written notice of the time and place of the hearing on the revocation or suspension. At the hearing the person must show cause why each permit or license should not be suspended or revoked.

(c) The comptroller shall give written notice of the revocation or suspension of a permit or license to the holder of the permit or license.

(d) Notices under this section may be served on the holder of the permit or license personally or by electronic means or may be mailed to the holder's address as shown in the records of the comptroller.

(e) Service by electronic means is complete when the comptroller transmits the notice using the contact information provided to the comptroller by the holder of the permit or license as shown in the records of the comptroller.

(f) Service by mail is complete when the notice is deposited by the comptroller in a United States Postal Service post office.

Tex. Tax Code § 111.0047

Amended by Acts 2023, Texas Acts of the 88th Leg.- Regular Session, ch. 1040,Sec. 1, eff. 9/1/2023.

Acts 1997, 75th Leg., ch. 1040, Sec. 2, eff. Sept. 1, 1997

Acts 1993, 73rd Leg., ch. 284, Sec. 32, eff. Sept. 1, 1993

Acts 1993, 73rd Leg., ch. 107, Sec. 4.08, eff. Aug. 30, 1993

Acts 1991, 72nd Leg., 1st C.S., ch. 6, Sec. 7

Amended by Acts 1989, 71st Leg., ch. 238, Sec. 42, eff. Jan. 1, 1990

Added by Acts 1985, 69th Leg., ch. 59, Sec. 1, eff. April 30, 1985.