Tex. Tax Code § 151.504 — DETERMINATION WHEN A BUSINESS IS DISCONTINUED

If a business is discontinued, the comptroller may make a determination of tax liability under this subchapter before the date a report or tax payment is due with respect to the discontinued business. Acts 1981, 67th Leg., p. 1576, ch. 389, Sec. 1, eff. Jan. 1, 1982.