Texas Tax Code 154.1141 – Summary Suspension of a Permit
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(a) The comptroller may suspend a person‘s permit without notice or a hearing for the person’s failure to comply with this chapter or a rule adopted under this chapter if the person’s continued operation constitutes an immediate and substantial threat to the collection of taxes imposed by this chapter and attributable to the person’s operation.
(b) If the comptroller summarily suspends a person’s permit, proceedings for a preliminary hearing before the comptroller or the comptroller’s representative must be initiated simultaneously with the summary suspension. The preliminary hearing shall be set for a date not later than 10 days after the date of the summary suspension, unless the parties agree to a later date.
Terms Used In Texas Tax Code 154.1141
- Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
- 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
- Preliminary hearing: A hearing where the judge decides whether there is enough evidence to make the defendant have a trial.
- Rule: includes regulation. See Texas Government Code 311.005
(c) At the preliminary hearing, the permit holder must show cause why the permit should not remain suspended pending a final hearing on suspension or revocation.
(d) Chapter 2001, Government Code, does not apply to a summary suspension under this section.
(e) To initiate a proceeding to suspend summarily a person’s permit, the comptroller shall serve notice on the permit holder informing the permit holder of the right to a preliminary hearing before the comptroller or the comptroller’s representative and of the time and place of the preliminary hearing. The notice must be personally served on the permit holder or an officer, employee, or agent of the permit holder or sent by certified or registered mail, return receipt requested, to the permit holder’s mailing address as it appears in the comptroller’s records. The notice must state the alleged violations that constitute the grounds for summary suspension. The suspension is effective at the time the notice is served. If the notice is served in person, the permit holder shall immediately surrender the permit to the comptroller or the comptroller’s representative. If notice is served by mail, the permit holder shall immediately return the permit to the comptroller.
(f) § 154.114, governing hearings for final suspension or revocation of a permit under this chapter, governs a final administrative hearing under this section.