Tex. Tax Code Section 191.101
Tax Receipt as Permit

(a)

The receipt from the comptroller for tax payment is the permit to do business unless a separate permit is required by law.

(b)

A person may not receive a permit to do or continue to do business in this state until the person pays the tax imposed by this chapter.
Acts 1981, 67th Leg., p. 1724, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.119, eff. Sept. 1, 1997.

Source: Section 191.101 — Tax Receipt as Permit, https://statutes.­capitol.­texas.­gov/Docs/TX/htm/TX.­191.­htm#191.­101 (accessed May 26, 2025).

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May 26, 2025

§ 191.101. Tax Receipt as Permit's source at texas​.gov