Texas Statutes (Last Updated: January 4, 2014) |
TAX CODE |
Title 2. STATE TAXATION |
Subtitle E. SALES, EXCISE, AND USE TAXES |
Chapter 151. LIMITED SALES, EXCISE, AND USE TAX |
Subchapter I. REPORTS, PAYMENTS, AND METHODS OF REPORTING |
Sec. 151.421. VOLUNTARY RELINQUISHMENT OF DIRECT PAYMENT PERMIT
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(a) The holder of a direct payment permit may notify the comptroller that the direct payment permit is to be voluntarily relinquished.
(b) A direct payment permit and the direct payment agreement remain valid and enforceable until the comptroller issues a termination notice.
Acts 1981, 67th Leg., p. 1574, ch. 389, Sec. 1, eff. Jan. 1, 1982.