Sec. 203.13. SUMMARY SUSPENSION. (a) The commission may summarily suspend, without a hearing, the license of a licensee 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 licensee or the licensee'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 licensee files all required returns and makes all required tax payments that are due.
Added by Acts 1993, 73rd Leg., ch. 934, Sec. 98, eff. Jan. 1, 1994. Amended by Acts 1995, 74th Leg., ch. 76, Sec. 5.95(49), eff. Sept. 1, 1995.
Structure Texas Statutes
Chapter 203 - Malt Beverage Tax
Section 203.01. Tax on Malt Beverages
Section 203.03. Duty to Pay Tax; Due Date
Section 203.04. Tax on Unsalable Malt Beverages
Section 203.05. Exemption From Tax
Section 203.07. Claims for Refunds
Section 203.10. Payment of Taxes; Discount