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 J. TAX DETERMINATIONS |
Sec. 151.504. DETERMINATION WHEN A BUSINESS IS DISCONTINUED
Latest version.
-
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.
Acts 1981, 67th Leg., p. 1576, ch. 389, Sec. 1, eff. Jan. 1, 1982.