Texas Codes

Tex. Tax Code § 111.0046 (2026)

Permit Or License

✓ current as of May 2026

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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., a Texas Corp. Mahmoud Ahmed Isba Broadway Grocery, Inc. & Shariz, Inc. v. Glenn Hegar, in His Individual & Off. Capacity as Comptroller of Pub. Accounts Off. of Comptroller of Pub. Accounts for the State of Texas & Ken Paxton, in His Off. Capacity as Attorney Gen. of the State of Texas (Tex. App. 2015).

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Sanadco Inc., a Texas Corp. Mahmoud Ahmed Isba Broadway Grocery, Inc. & Shariz, Inc. v. Glenn Hegar, in His Individual & Off. Capacity as Comptroller of Pub. Accounts Off. of Comptroller of Pub. Accounts for the State of Texas & Ken Paxton, in His Off. Capacity as Attorney Gen. of the State of Texas (Tex. App. 2015). “Tex. Tax Code Ann. § 111.0046 . viii. Continued accumulation of daily interest until a final judgment is reached.”

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