(a) If a person fails to comply with a provision of this chapter or with a rule of the comptroller adopted under this chapter and relating to the sales tax, the comptroller, after a hearing, may revoke or suspend one or more permits issued to the person.(b) A person whose permit the comptroller proposes to revoke or suspend is entitled to 20 days' written notice of the time and place of the hearing on the revocation or suspension. At the hearing the person must show cause why each permit should not be suspended or revoked.(c) The comptroller shall give written notice of the revocation or suspension of a permit to the holder of the permit.(d) Notices under this section may be served on the permit holder personally or by electronic means or may be mailed to the permittee's address as shown in the records of the comptroller.(e) Service by electronic means is complete when the comptroller transmits the notice using the contact information provided to the comptroller by the permit holder as shown in the records of the comptroller.(f) Service by mail is complete when the notice is deposited by the comptroller in a United States Postal

n provided to the comptroller by the permit holder as shown in the records of the comptroller.(f) Service by mail is complete when the notice is deposited by the comptroller in a United States Postal Service post office. Acts 1981, 67th Leg., p. 1555, ch. 389, Sec. 1, eff. Jan. 1, 1982.Amended by: Acts 2023, 88th Leg., R.S., Ch. 1040 (S.B. 61), Sec. 2, eff. September 1, 2023.