Tex. Tax Code § 154.110
This is the official text of Tex. Tax Code § 154.110, part of Texas’s Tax Code — governs state and local taxation.
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§ 154.110. ISSUANCE OF PERMIT.
Official statutory text
(a) The comptroller shall issue a permit to a distributor, wholesaler, bonded agent, interstate warehouse, manufacturer, export warehouse, importer, or retailer if the comptroller:
(1) has received an application and fee, if required;
(2) believes that the applicant has complied with Section 154.101; and
(3) determines that issuing the permit will not jeopardize the administration and enforcement of this chapter.
(b) The permit shall be issued for a designated place of business, except as provided by Section 154.117.
(c) The permits are nonassignable.
(d) The permit must indicate the type of permit that it is and authorize the sale of cigarettes in this state, except as provided by Section 154.1015(j). The permit must show that it is revocable and shall be forfeited or suspended if the conditions of issuance, provisions of this chapter, or rules of the comptroller are violated.
(1) has received an application and fee, if required;
(2) believes that the applicant has complied with Section 154.101; and
(3) determines that issuing the permit will not jeopardize the administration and enforcement of this chapter.
(b) The permit shall be issued for a designated place of business, except as provided by Section 154.117.
(c) The permits are nonassignable.
(d) The permit must indicate the type of permit that it is and authorize the sale of cigarettes in this state, except as provided by Section 154.1015(j). The permit must show that it is revocable and shall be forfeited or suspended if the conditions of issuance, provisions of this chapter, or rules of the comptroller are violated.
Status: in_force · Read it on the official government site
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