Texas Statutes (Last Updated: January 4, 2014) |
TAX CODE |
Title 2. STATE TAXATION |
Subtitle B. ENFORCEMENT AND COLLECTION |
Chapter 111. COLLECTION PROCEDURES |
Subchapter A. COLLECTION DUTIES AND POWERS |
Sec. 111.0047. SUSPENSION AND REVOCATION OF PERMIT OR LICENSE
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(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 may be mailed to the holder's address as shown in the records of the comptroller.