Sec. 162.006. SUMMARY SUSPENSION OF LICENSE. (a) The comptroller may suspend a person's license without notice or a hearing for the person's failure to comply with this chapter or a rule adopted under this chapter if the person's continued operation constitutes an immediate and substantial threat to the collection of taxes imposed by this chapter and attributable to the person's operation.
(b) If the comptroller summarily suspends a person's license, proceedings for a preliminary hearing before the comptroller or the comptroller's representative must be initiated simultaneously with the summary suspension. The preliminary hearing shall be set for a date that is not later than the 10th day after the date of the summary suspension, unless the parties agree to a later date.
(c) At the preliminary hearing, the license holder must show cause why the license should not remain suspended pending a final hearing on suspension or revocation.
(d) Chapter 2001, Government Code, does not apply to a summary suspension under this section.
(e) To initiate a proceeding to suspend summarily a person's license, the comptroller shall serve notice on the license holder informing the license holder of the right to a preliminary hearing before the comptroller or the comptroller's representative and of the time and place of the preliminary hearing. The notice must be personally served on the license holder or an officer, employee, or agent of the license holder, or sent by certified or registered mail, return receipt requested, to the license holder's mailing address as it appears on the comptroller's records. The notice must state the alleged violations that constitute the grounds for summary suspension. The suspension is effective at the time the notice is served. If the notice is served in person, the license holder shall immediately surrender the license to the comptroller or to the comptroller's representative. If notice is served by mail, the license holder shall immediately return the license to the comptroller.
(f) Section 162.005, governing hearings for license cancellation or refusal to issue a license under this chapter, governs a final administrative hearing under this section.
Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.
Structure Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Chapter 162 - Motor Fuel Taxes
Subchapter A. General Provisions
Section 162.002. Tax Liability on Leased Vehicles
Section 162.003. Cooperative Agreements With Other States
Section 162.004. Motor Fuel Transportation: Required Documents
Section 162.005. Cancellation or Refusal of License
Section 162.006. Summary Suspension of License
Section 162.007. Enforcement of License Cancellation, Suspension, or Refusal
Section 162.008. Inspection of Premises and Records
Section 162.009. Authority to Stop and Examine
Section 162.010. Impoundment and Seizure
Section 162.011. Sale of Seized Property
Section 162.0125. Duty to Keep Records
Section 162.013. Venue of Tax Collection Suits
Section 162.014. Other Motor Fuel Taxes Prohibited