Sec. 155.048. ISSUANCE OF PERMITS. (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 Section 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 Section 155.053.
(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 Section 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.
Acts 1981, 67th Leg., p. 1670, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 58, Sec. 26, eff. March 1, 1986; Acts 1989, 71st Leg., ch. 240, Sec. 61, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., ch. 409, Sec. 50, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 1423, Sec. 19.80, eff. Sept. 1, 1997; Acts 2001, 77th Leg., ch. 1263, Sec. 53, eff. Oct. 1, 2001.
Amended by:
Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 27, eff. September 1, 2021.
Structure Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Chapter 155 - Cigars and Tobacco Products Tax
Section 155.0415. Sales: Permit Holders and Nonpermit Holders
Section 155.045. Combination Permit
Section 155.048. Issuance of Permits
Section 155.0481. Denial of Permit
Section 155.049. Permit Year; Fees
Section 155.050. Payment for Permits
Section 155.053. Display of Permit
Section 155.059. Final Suspension or Revocation of Permit