Sec. 151.504. DETERMINATION WHEN A BUSINESS IS DISCONTINUED. If a business is discontinued, the comptroller may make a determination of tax liability under this subchapter before the date a report or tax payment is due with respect to the discontinued business.
Acts 1981, 67th Leg., p. 1576, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Structure Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Chapter 151 - Limited Sales, Excise, and Use Tax
Subchapter J. Tax Determinations
Section 151.501. Determination After the Filing of a Report
Section 151.503. Determination if No Report Filed
Section 151.504. Determination When a Business Is Discontinued
Section 151.505. When Determination Becomes Final
Section 151.507. Limitations on Determination
Section 151.509. Petition for Redetermination
Section 151.510. Hearing on Redetermination