{"data":{"id":"us-tx/tex.-tax-code-151.418","jurisdiction":"us-tx","citation":"Tex. Tax Code § 151.418","heading":"ISSUANCE OF DIRECT PAYMENT PERMIT.","body":"(a) The comptroller shall issue a direct payment permit to an applicant for the permit who qualifies as provided by Section 151.419 of this code.\n(b) The comptroller is the sole judge of an applicant's qualifications, and the comptroller's refusal to issue a permit to an applicant is not appealable.\n(c) An applicant for a direct payment permit who has been denied the issuance of a permit may:\n(1) request permission from the comptroller to submit an amended application; or\n(2) submit a new application for a direct payment permit after a reasonable period after the denial of the original application.\nActs 1981, 67th Leg., p. 1573, ch. 389, Sec. 1, eff. Jan. 1, 1982.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE E. SALES, EXCISE, AND USE TAXES","CHAPTER 151. LIMITED SALES, EXCISE, AND USE TAX","SUBCHAPTER I. REPORTS, PAYMENTS, AND METHODS OF REPORTING"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.151.htm#151.418","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"ced9ed5aab23eb530808d2d6d8b1af4c7f63b5b0ad67ef0383e872f1636b9036","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-151.4171","next":"us-tx/tex.-tax-code-151.419"},"notice":"GroundRules: Original legal text. Not legal advice."}