Tex. Tax Code § 155.059
FINAL SUSPENSION OR REVOCATION OF PERMIT
Texas · Texas Tax Code · Status: effective
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- Citation
- Tex. Tax Code § 155.059, FINAL SUSPENSION OR REVOCATION OF PERMIT, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/575185
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Full text
(a) The comptroller may revoke or suspend a person's permit if the comptroller finds, after notice and hearing as provided by this section, that the permit holder violated this chapter or an administrative rule made under this chapter.
(b) If the comptroller intends to suspend or revoke a permit, the comptroller shall provide the permit holder with written notice that includes a statement:
(1) of the reason for the intended revocation or suspension;
(2) that the permit holder is entitled to a hearing by the comptroller on the proposed suspension or revocation; and
(3) of the date, time, and place of the hearing.
(c) The comptroller shall deliver the written notice by personal service or by mail to the permit holder's mailing address as it appears in the comptroller's records. Service by mail is complete when the notice is deposited with the United States Postal Service.
(d) The comptroller shall give the permit holder not less than 10 days' notice of a final hearing.
(e) A permit holder may appeal the decision of the comptroller to a district court in Travis County not later than the 30th day after the date the comptroller's decision becomes final.
(f) A person whose permit is suspended or revoked may not sell, offer for sale, or distribute tobacco products from the place of business to which the permit applied until a new permit is granted or the suspension is removed.
(g) If the comptroller suspends or revokes a permit, the comptroller shall provide written notice of the suspension or revocation, within a reasonable time, to each permit holder in the state. A permit holder violates Section 155.0415(a) by selling or distributing tobacco products to a person whose permit has been suspended or revoked only after the permit holder receives written notice of the suspension or revocation from the comptroller.