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Tex. Tax Code § 111.0046

PERMIT OR LICENSE

Texas · Texas Tax Code · Status: effective

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Tex. Tax Code § 111.0046, PERMIT OR LICENSE, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/574546
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(a) The comptroller shall refuse to issue or renew any permit or license to a person who: (1) is not permitted or licensed as required by law for a different tax or activity administered by the comptroller, except if the issuance or renewal of such license or permit is pending before the comptroller; or (2) is currently delinquent in the payment of any tax collected by the comptroller. (b) The comptroller by rule may establish a minimum age for a person to be eligible to apply for a permit or license issued by the comptroller.