Sec. 201.075. SUMMARY SUSPENSION. (a) The commission may summarily suspend, without a hearing, the permit of a permittee who fails to file a report or return or to make a tax payment required by this subchapter. Chapter 2001, Government Code does not apply to the commission in the enforcement and administration of this section.
(b) A suspension under this section takes effect on the third day after the date the notice of suspension is given. The notice shall be given to the permittee or the permittee's agent or employee by registered or certified mail if not given in person.
(c) The commission shall terminate a suspension made under this section when the permittee files all required returns and makes all required tax payments that are due.
Added by Acts 1993, 73rd Leg., ch. 934, Sec. 96, eff. Jan. 1, 1994. Amended by Acts 1995, 74th Leg., ch. 76, Sec. 5.95(49), eff. Sept. 1, 1995.
Structure Texas Statutes
Section 201.011. Timely Filing: Diligence
Section 201.02. "First Sale" Defined
Section 201.03. Tax on Distilled Spirits
Section 201.04. Tax on Vinous Liquor
Section 201.05. Reporting System
Section 201.06. Payment of Tax; Discounts
Section 201.075. Summary Suspension
Section 201.08. Exemption From Tax
Section 201.09. Refund Due on Disposition Outside of State
Section 201.11. Tax Credits and Refunds
Section 201.12. Appropriations for Refunds
Section 201.13. Sale of Untaxed Liquor Prohibited
Section 201.14. Invoices of Transported Liquor