(a) The comptroller shall issue a direct payment permit to an applicant for the permit who qualifies as provided by § 151.419 of this code.
(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.

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Terms Used In Texas Tax Code 151.418

  • Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04

(c) An applicant for a direct payment permit who has been denied the issuance of a permit may:
(1) request permission from the comptroller to submit an amended application; or
(2) submit a new application for a direct payment permit after a reasonable period after the denial of the original application.