Tax Code › Title 2 › Chapter 151 › Subchapter G

Texas Tax Code § 151.252

Temporary Permit

Limited Sales, Excise, and Use Tax · Seller's and Retailer's Security

(a) The comptroller may issue a temporary sales tax permit or retailer's registration to an applicant for a period determined by the comptroller in order to arrange for and provide the security required by this subchapter.

(b) A temporary permit or registration expires without further notice on the expiration date shown on the temporary permit or registration.

Official text of the Texas Tax Code as published by the Texas Legislative Council.

Official source
Legislative history

Acts 1981, 67th Leg., p. 1556, ch. 389, Sec. 1, eff. Jan. 1, 1982.