Texas Tax Code 191.101 – Tax Receipt as Permit
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(a) The receipt from the comptroller for tax payment is the permit to do business unless a separate permit is required by law.
(b) A person may not receive a permit to do or continue to do business in this state until the person pays the tax imposed by this chapter.
Terms Used In Texas Tax Code 191.101
- Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
- Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005