Texas § TX.151.2021 - CANCELLATION OF INACTIVE PERMIT
Full text of Texas The Texas Constitution § TX.151.2021 — CANCELLATION OF INACTIVE PERMIT, with citation guidance and answers to common questions.
§ TX.151.2021. CANCELLATION OF INACTIVE PERMIT
CANCELLATION OF INACTIVE PERMIT. (a) The comptroller may cancel a sales tax permit under this section if the permit holder has reported no business activity for 12 consecutive months. No business activity means zero total sales, zero taxable sales, and zero taxable purchases. (b) To cancel a permit, the comptroller shall send a notice of the comptroller's intention to cancel the permit to the permit holder at the address shown on the permit. The notice must specify the date on which the comptroller intends to cancel the permit. That date must be at least 30 days after the date the comptroller sends the notice to the permit holder. The comptroller may not cancel the permit before the date specified in the notice. Added by Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 5,
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § TX.151.2021
What does The Texas Constitution § TX.151.2021 cover?
Section TX.151.2021 ("CANCELLATION OF INACTIVE PERMIT") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § TX.151.2021?
A common citation format is "The Texas Constitution § TX.151.2021" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § TX.151.2021 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.