(a) The comptroller shall issue a tax permit to an owner who pays the tax.
(b) The comptroller may issue a duplicate tax permit to an owner if the owner’s tax permit is lost, stolen, or destroyed. The fee for a duplicate permit is $5.

Terms Used In Texas Occupations Code 2153.406

  • Comptroller: means the state comptroller of public accounts. See Texas Government Code 312.011
  • Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005

(c) Except as provided by Subsection (d), a tax permit shall be securely attached to the coin-operated machine for which the permit is issued in a manner that requires continued application of steam and water to remove the permit.
(d) A person may not attach a tax permit to a coin-operated machine that is exhibited or displayed if the machine is not registered with the comptroller under this chapter.

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