Tex. Codes » Tax Code · TITLE 2. STATE TAXATION · SUBTITLE B. ENFORCEMENT AND COLLECTION · CHAPTER 111. COLLECTION PROCEDURES
Texas Codes

Tex. Tax Code § 111.0046 (2026)

Permit Or License

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Sec. 111.0046. PERMIT OR LICENSE. (a) The comptroller shall refuse to issue or renew any permit or license to a person who:

(1) is not permitted or licensed as required by law for a different tax or activity administered by the comptroller, except if the issuance or renewal of such license or permit is pending before the comptroller; or

(2) is currently delinquent in the payment of any tax collected by the comptroller.

(b) The comptroller by rule may establish a minimum age for a person to be eligible to apply for a permit or license issued by the comptroller.

Added by Acts 1985, 69th Leg., ch. 59, Sec. 1, eff. April 30, 1985. Amended by Acts 2003, 78th Leg., ch. 209, Sec. 13, eff. Oct. 1, 2003.

Notes of Decisions
Cited in 1 case, 2015–2015 · leading case: Sanadco Inc. v. Glenn Hegar, No. 03-14-00771-CV (Tex. App.—Austin Apr. 16, 2015).
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Sanadco Inc. v. Glenn Hegar, No. 03-14-00771-CV (Tex. App.—Austin Apr. 16, 2015). “Tex. Tax Code Ann. § 111.0046 . viii. Continued accumulation of daily interest until a final judgment is reached.”
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