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Texas Tax Code - Section 162.006. Summary Suspension Of License

Legal Research Home > Texas Laws > Tax Code > Texas Tax Code - Section 162.006. Summary Suspension Of License

§ 162.006. SUMMARY SUSPENSION OF LICENSE.  (a) The 
comptroller may suspend a person's license 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 
license, 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 that is not later than the 10th day 
after the date of the summary suspension, unless the parties agree 
to a later date.
	(c)  At the preliminary hearing, the license holder must show 
cause why the license 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 
license, the comptroller shall serve notice on the license holder 
informing the license 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 license holder or an officer, employee, or 
agent of the license holder, or sent by certified or registered 
mail, return receipt requested, to the license holder's mailing 
address as it appears on 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 license 
holder shall immediately surrender the license to the comptroller 
or to the comptroller's representative.  If notice is served by 
mail, the license holder shall immediately return the license to 
the comptroller.
	(f)  Section 162.005, governing hearings for license 
cancellation or refusal to issue a license under this chapter, 
governs a final administrative hearing under this section.

Added by Acts 2003, 78th Leg., ch. 199, § 1, eff. Jan. 1, 2004.            

Last modified: August 11, 2007