Tex. Tax Code § 151.422

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 151.422 - Cancellation or Termination of Direct Payment Permit: Duty of Permit Holder
(a) On the receipt of a notice issued under Section 151.420 of this code canceling a direct payment permit or of a notice issued under Section 151.421 of this code terminating a direct payment permit, the person who held the permit shall immediately notify each seller to whom a blanket exemption certificate has been given that the exemption certificate is no longer valid.
(b) The failure of a person to notify a seller as required by Subsection (a) of this section is a failure and refusal to pay the taxes imposed by this chapter by the person required to make the notification.

Tex. Tax Code § 151.422

Acts 1981, 67th Leg., p. 1574, ch. 389, Sec. 1, eff. Jan. 1, 1982.