Texas Alcoholic Beverage Code 61.712 – Grounds for Cancellation or Suspension: Sales Tax
Current as of: 2024 | Check for updates
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Terms Used In Texas Alcoholic Beverage Code 61.712
- Commission: means the Texas Alcoholic Beverage Commission. See Texas Alcoholic Beverage Code 1.04
- Comptroller: means the state comptroller of public accounts. See Texas Government Code 312.011
- Licensee: means a person who is the holder of a license provided in this code, or any agent, servant, or employee of that person. See Texas Alcoholic Beverage Code 1.04
The commission may deny an application for a renewal license or, after notice and hearing, the commission or administrator may suspend for not more than 60 days or cancel a license if the commission or administrator finds that the licensee:
(1) no longer holds a sales tax permit, if required, for the place of business covered by the license; or
(2) is shown on the records of the comptroller of public accounts as being subject to a final determination of taxes due and payable under the Limited Sales, Excise and Use Tax Act (Chapter 151, Tax Code), or is shown on the records of the comptroller of public accounts as being subject to a final determination of taxes due and payable under Chapter 321, Tax Code.