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

Tex. Tax Code § 182.104: TRANSACTING BUSINESS WITHOUT A PERMIT: PENALTY.

Where this section sits in the code

TAX CODE
TITLE 2. STATE TAXATION
SUBTITLE G. GROSS RECEIPTS AND MIXED BEVERAGE TAXES
CHAPTER 182. MISCELLANEOUS GROSS RECEIPTS TAXES
SUBCHAPTER F. PENALTIES

(a) A person commits an offense if the person is required by Section 182.086 of this code to have a permit and the person transacts business without a valid permit.

(b) An offense under Subsection (a) of this section is punishable by a fine of not less than $50 nor more than $500. Each day on which a violation occurs is a separate offense.

Acts 1981, 67th Leg., p. 1719, ch. 389, Sec. 1, eff. Jan. 1, 1982.

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

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