Texas § 151.254 EXEMPTION FROM FILING SECURITY.

Texas Statutes

§ 151.254 — EXEMPTION FROM FILING SECURITY.

Texas § 151.254

Code TXTax Code

This text of Texas § 151.254 (EXEMPTION FROM FILING SECURITY.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tex. Tax Code Code Ann. § 151.254 (2026).

Text

Sec. 151.254. EXEMPTION FROM FILING SECURITY.

(a)A person who has filed security under this subchapter is exempted from the security requirements of this subchapter and is entitled, on request, to have the comptroller return, refund, or release the security if in the judgment of the comptroller the person has for two consecutive years continuously complied with the conditions of the security filed under this subchapter.

(b)A person who received a sales tax permit or was registered as a retailer before January 1, 1974, and has not been determined to be delinquent as provided by Section 151.251 (b) of this code or been required to file security under this subchapter is exempted from filing security.

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Sec. 151.254. EXEMPTION FROM FILING SECURITY. (a) A person who has filed security under this subchapter is exempted from the security requirements of this subchapter and is entitled, on request, to have the comptroller return, refund, or release the security if in the judgment of the comptroller the person has for two consecutive years continuously complied with the conditions of the security filed under this subchapter.
(b) A person who received a sales tax permit or was registered as a retailer before January 1, 1974, and has not been determined to be delinquent as provided by Section 151.251 (b) of this code or been required to file security under this subchapter is exempted from filing security.