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2025 Texas Statutes
Tax Code
Title 2 - State Taxation
Subtitle E - Sales, Excise, and Use Taxes
Chapter 151 - Limited Sales, Excise, and Use Tax
Subchapter I. Reports, Payments, and Methods of Reporting
Section 151.421. Voluntary Relinquishment of Direct Payment Permit
Universal Citation:
TX Tax Code § 151.421 (2025)
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Sec. 151.421. VOLUNTARY RELINQUISHMENT OF DIRECT PAYMENT PERMIT. (a) The holder of a direct payment permit may notify the comptroller that the direct payment permit is to be voluntarily relinquished.
(b) A direct payment permit and the direct payment agreement remain valid and enforceable until the comptroller issues a termination notice.
Acts 1981, 67th Leg., p. 1574, ch. 389, Sec. 1, eff. Jan. 1, 1982.
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