{"data":{"id":"us-tx/tex.-tax-code-151.504","jurisdiction":"us-tx","citation":"Tex. Tax Code § 151.504","heading":"DETERMINATION WHEN A BUSINESS IS DISCONTINUED.","body":"If a business is discontinued, the comptroller may make a determination of tax liability under this subchapter before the date a report or tax payment is due with respect to the discontinued business.\nActs 1981, 67th Leg., p. 1576, 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 J. TAX DETERMINATIONS"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.151.htm#151.504","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"d1dd5743d80bdbc3b90c9d74dbc69bf1ffae988f19d8a7e40c58f08573617be2","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-151.503","next":"us-tx/tex.-tax-code-151.505"},"notice":"GroundRules: Original legal text. Not legal advice."}