Texas § AL.61.712 - GROUNDS FOR CANCELLATION OR SUSPENSION
Full text of Texas The Texas Constitution § AL.61.712 — GROUNDS FOR CANCELLATION OR SUSPENSION, with citation guidance and answers to common questions.
§ AL.61.712. GROUNDS FOR CANCELLATION OR SUSPENSION
GROUNDS FOR CANCELLATION OR SUSPENSION: SALES TAX. The commission may deny an application for a renewal license or, after notice and hearing, the commission or administrator may suspend for not more than 60 days or cancel a license if the commission or administrator finds that the licensee: (1) no longer holds a sales tax permit, if required, for the place of business covered by the license; or (2) is shown on the records of the comptroller of public accounts as being subject to a final determination of taxes due and payable under the Limited Sales, Excise and Use Tax Act (Chapter 151 , Tax Code), or is shown on the records of the comptroller of public accounts as being subject to a final determination of taxes due and payable under Chapter 321 , Tax Code. Added by Acts 1979, 66th Leg., p. 1968, ch. 777, Sec. 7(a), eff. Aug. 27, 1979. Amended by Acts 1981, 67th Leg., p. 1779, ch. 389, Sec. 32, eff. Jan. 1, 1982; Acts 1989, 71st Leg., ch. 2, Sec. 14.27(a)(4), eff. Aug. 28, 1989. Amended by: Acts 2019, 86th Leg., R.S., Ch. 1359 (H.B. 1545 ), Sec. 196, eff. December 31, 2020.
Frequently Asked Questions About Texas § AL.61.712
What does The Texas Constitution § AL.61.712 cover?
Section AL.61.712 ("GROUNDS FOR CANCELLATION OR SUSPENSION") 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 § AL.61.712?
A common citation format is "The Texas Constitution § AL.61.712" (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 § AL.61.712 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.