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Tex. Tax Code § 155.041

PERMITS

Texas · Texas Tax Code · Status: effective

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Tex. Tax Code § 155.041, PERMITS, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/575176
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(a) A person may not engage in business as a distributor, wholesaler, bonded agent, interstate warehouse, manufacturer, export warehouse, importer, or retailer unless the person has applied for and received the applicable permit from the comptroller. (b) Each distributor, wholesaler, bonded agent, interstate warehouse, manufacturer, export warehouse, importer, or retailer shall obtain a permit for each place of business owned or operated by the distributor, wholesaler, bonded agent, interstate warehouse, manufacturer, export warehouse, importer, or retailer. (c) The comptroller shall prescribe the form and content of an application for a permit and shall furnish the form on request of an applicant. (d) The applicant shall accurately complete all information required by the application and provide the comptroller with additional information the comptroller considers necessary. (e) The comptroller may require each corporation, association, joint venture, syndicate, partnership, or proprietorship to furnish financial information regarding the applicant and to provide the identity of each officer, director, stockholder owning 10 percent or more of the outstanding stock, partner, member, owner, or managing employee. (f) Each distributor, wholesaler, and retailer that applies for a permit to sell tobacco products from a vehicle must provide the make, model, vehicle identification number, registration number, and any other information required by the comptroller. (g) All financial information provided under this section is confidential and not subject to Chapter 552, Government Code. (h) Permits for engaging in business as a distributor, wholesaler, bonded agent, interstate warehouse, manufacturer, export warehouse, importer, or retailer shall be governed exclusively by the provisions of this code. (i) A person may not hold a distributor's permit issued by this state and an interstate warehouse's permit for the same location.