Texas Statutes
§ 191.101 — TAX RECEIPT AS PERMIT.
Texas § 191.101
JurisdictionTexas
Code TXTax Code
This text of Texas § 191.101 (TAX RECEIPT AS PERMIT.) 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. § 191.101 (2026).
Text
Sec. 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.
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Legislative History
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.
Nearby Sections
13
§ 191.081
DEFINITION.§ 191.082
TAX IMPOSED.§ 191.083
TAX RATE.§ 191.084
REPORT AND TAX PAYMENT.§ 191.085
RECORD.§ 191.086
PENALTY.§ 191.087
FAILURE TO FILE REPORT OR PAY TAX.§ 191.088
STATE TAX LIEN.§ 191.089
PERMIT REQUIRED.§ 191.101
TAX RECEIPT AS PERMIT.§ 191.102
DISPLAY OF PERMIT; PENALTY.§ 191.121
NATURE OF TAX.§ 191.122
ALLOCATION OF TAX.Cite This Page — Counsel Stack
Bluebook (online)
Texas § 191.101, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/TX/191.101.