Texas Tax Code 155.048 – Issuance of Permits
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(a) The comptroller shall issue a permit to a distributor, wholesaler, bonded agent, interstate warehouse, manufacturer, importer, or retailer if the comptroller:
(1) has received an application and fee, if required;
(2) does not reject the application and deny the permit under § 155.0481; and
(3) determines that issuing the permit will not jeopardize the administration and enforcement of this chapter.
(b) The permit shall be issued for a designated place of business, except as provided by § 155.053.
Terms Used In Texas Tax Code 155.048
- Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
(c) The permits are nonassignable.
(d) The permit must indicate the type of permit that it is and authorize the sale of tobacco products in this state, except as provided by § 155.0415(j). The permit must show that it is revocable and shall be forfeited or suspended if the conditions of issuance, provisions of this chapter, or rules of the comptroller are violated.