Sec. 111.0047. SUSPENSION AND REVOCATION OF PERMIT OR LICENSE. (a) If a person fails to comply with any provision of this title or with a rule of the comptroller adopted under this title, the comptroller, after a hearing, may revoke or suspend any permit or license issued to the person.
(b) A person whose permit or license the comptroller proposes to revoke or suspend under this section is entitled to 20 days' written notice of the time and place of the hearing on the revocation or suspension. At the hearing the person must show cause why each permit or license should not be suspended or revoked.
(c) The comptroller shall give written notice of the revocation or suspension of a permit or license to the holder of the permit or license.
(d) Notices under this section may be served on the holder of the permit or license personally or may be mailed to the holder's address as shown in the records of the comptroller.
Added by Acts 1985, 69th Leg., ch. 59, Sec. 1, eff. April 30, 1985. Amended by Acts 1989, 71st Leg., ch. 238, Sec. 42, eff. Jan. 1, 1990; Acts 1991, 72nd Leg., 1st C.S., ch. 6, Sec. 7; Acts 1993, 73rd Leg., ch. 107, Sec. 4.08, eff. Aug. 30, 1993; Acts 1993, 73rd Leg., ch. 284, Sec. 32, eff. Sept. 1, 1993; Acts 1997, 75th Leg., ch. 1040, Sec. 2, eff. Sept. 1, 1997.
Structure Texas Statutes
Subtitle B - Enforcement and Collection
Chapter 111 - Collection Procedures
Subchapter A. Collection Duties and Powers
Section 111.001. Comptroller to Collect Taxes
Section 111.002. Comptroller's Rules; Compliance; Forfeiture
Section 111.0021. Application to Other Taxes and Fees
Section 111.0022. Application to Other Laws Administered by Comptroller
Section 111.003. Comptroller's Investigations
Section 111.0034. Advanced Database System for Audits
Section 111.0035. Advanced Database System for Tax Collections
Section 111.0036. Out-of-State Audits
Section 111.004. Power to Examine Records and Persons
Section 111.0041. Records; Burden to Produce and Substantiate Claims
Section 111.0042. Sampling in Auditing; Projecting Assessments
Section 111.0043. General Audit and Prehearing Powers
Section 111.0044. Special Procedures for Third-Party Orders and Subpoenas
Section 111.0045. Use of Outside Personnel; Delegation of Powers
Section 111.00452. Employment of Investigators
Section 111.00455. Contested Cases Conducted by State Office of Administrative Hearings
Section 111.00457. Information Relating to Other Permit or License Requirements
Section 111.0046. Permit or License
Section 111.0047. Suspension and Revocation of Permit or License
Section 111.0048. Reissued or New Permit or License After Revocation or Suspension
Section 111.005. Governmental Entities to Cooperate
Section 111.006. Confidentiality of Information
Section 111.007. Criminal Penalties for Disclosing Federal Tax Information
Section 111.0075. Provision of Information Relating to Tax Audits
Section 111.008. Deficiency Determination
Section 111.0081. When Payment Is Required
Section 111.009. Redetermination
Section 111.010. Suit to Recover Taxes
Section 111.0102. Suit Challenging Collection Action
Section 111.011. Tax Collections and Reports by Businesses; Enforcement of Duties
Section 111.012. Security for the Payment of Taxes
Section 111.013. Evidence: Tax Claims
Section 111.014. Evidence: Copies of Graphic Matter
Section 111.015. Remedies Cumulative
Section 111.016. Payment to the State of Tax Collections
Section 111.017. Seizure and Sale of Property
Section 111.018. Notice of Sale of Seized Property
Section 111.019. Sale of Seized Property; Disposition of Proceeds
Section 111.020. Tax Collection on Termination of Business
Section 111.021. Notice to Holders of and Levy Upon Assets Belonging to Delinquent
Section 111.022. Jeopardy Determination
Section 111.023. Written Authorization