Statutes, codes, and regulations
Texas Codes
TAX CODETitle 2 - STATE TAXATIONSubtitle E - SALES, EXCISE, AND USE TAXESChapter 151 - LIMITED SALES, EXCISE, AND USE TAX
Subchapter J - TAX DETERMINATIONS
Section 151.504 - Determination When A Business Is Discontinued

Tex. Tax Code § 151.504

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Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 151.504 - Determination When A Business Is Discontinued

If a business is discontinued, the comptroller may make a determination of tax liability under this subchapter before the date a report or tax payment is due with respect to the discontinued business.

Tex. Tax Code § 151.504

Acts 1981, 67th Leg., p. 1576, ch. 389, Sec. 1, eff. Jan. 1, 1982.