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

Tex. Tax Code § 182.086: PERMIT REQUIRED; FORM OF PERMIT.

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Where this section sits in the code
  1. TAX CODE
  2. TITLE 2. STATE TAXATION
  3. SUBTITLE G. GROSS RECEIPTS AND MIXED BEVERAGE TAXES
  4. CHAPTER 182. MISCELLANEOUS GROSS RECEIPTS TAXES
  5. SUBCHAPTER E. TAX COLLECTIONS AND BUSINESS PERMITS

(a) Each person taxed under this chapter must have a permit to transact business.

(b) The comptroller shall issue the permit in a form prescribed by the attorney general.

(c) A permit shows:

(1) the name of the person to whom it is issued;

(2) the business to be transacted; and

(3) that the holder has complied with this chapter.

(d) The permit must be publicly displayed at the principal office of the person to whom it is issued.

Acts 1981, 67th Leg., p. 1718, ch. 389, Sec. 1, eff. Jan. 1, 1982.

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

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