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Texas · Through 89th 2nd Called Legislative Session, 2025

Tex. Tax Code § 151.421: VOLUNTARY RELINQUISHMENT OF DIRECT PAYMENT PERMIT.

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Where this section sits in the code
  1. TAX CODE
  2. TITLE 2. STATE TAXATION
  3. SUBTITLE E. SALES, EXCISE, AND USE TAXES
  4. CHAPTER 151. LIMITED SALES, EXCISE, AND USE TAX
  5. SUBCHAPTER I. REPORTS, PAYMENTS, AND METHODS OF REPORTING

(a) The holder of a direct payment permit may notify the comptroller that the direct payment permit is to be voluntarily relinquished.

(b) A direct payment permit and the direct payment agreement remain valid and enforceable until the comptroller issues a termination notice.

Acts 1981, 67th Leg., p. 1574, ch. 389, Sec. 1, eff. Jan. 1, 1982.

Collected 2026-08-27T01:47:41Z. Source file · JSON

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