reglab/housing_qa huggingface dataset:
TX Tax Code § 154.518 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 154 - Cigarette Tax|Subchapter I. Penalties|Section 154.518. Overlap of Penalties

Sec. 154.518.  OVERLAP OF PENALTIES.  If an offense is punishable under Section 154.510 of this code and also under Section 154.517 of this code, the punishment prescribed by Section 154.517 of this code controls.|Acts 1981, 67th Leg., p. 1662, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 154.519 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 154 - Cigarette Tax|Subchapter I. Penalties|Section 154.519. Venue

Sec. 154.519.  VENUE.  Venue of a prosecution for an offense punishable under Section 154.510 or 154.517 of this code is in Travis County or in the county where the offense occurred.|Acts 1981, 67th Leg., p. 1662, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 154.520 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 154 - Cigarette Tax|Subchapter I. Penalties|Section 154.520. Counterfeit Stamps

Sec. 154.520.  COUNTERFEIT STAMPS.  (a)  A person commits an offense if the person:(1)  prints, engraves, makes, duplicates, issues, sells, or circulates counterfeit stamps;(2)  possesses, with intent to use, sell, circulate, or pass, a counterfeit stamp;(3)  uses or consents to the use of a counterfeit stamp in the sale or offering for sale of cigarettes; or(4)  places or causes to be placed a counterfeit stamp on an individual package of cigarettes.(b)  An offense under this section is a felony punishable by confinement in the Texas Department of Criminal Justice for not less than 2 years nor more than 20 years.(c)  Venue of a prosecution under this section is in Travis County.|Acts 1981, 67th Leg., p. 1662, ch. 389, Sec. 1, eff. Jan. 1, 1982.Amended by: Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 25.154, eff. September 1, 2009.Acts 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614), Sec. 20, eff. September 1, 2019.|
TX Tax Code § 154.601 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 154 - Cigarette Tax|Subchapter J. Nature of Tax and Disposition of Funds|Section 154.601. Nature of Tax

Sec. 154.601.  NATURE OF TAX.  (a)  The tax imposed by this chapter is not an occupation tax.(b)  If a court of competent jurisdiction declares the tax imposed by this chapter to be an occupation tax:(1)  the legislature intends that the holding not affect the validity of the remaining provisions of this chapter;  and(2)  the net revenue is allocated to the general revenue fund, except that one-fourth of the net revenue shall be transferred from the general revenue fund to the available school fund.(c)  A tax imposed by this chapter is in lieu of any other occupation or excise tax imposed by the state or a political subdivision of the state on cigarettes.|Acts 1981, 67th Leg., p. 1663, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., p. 2777, ch. 752, Sec. 9(d), eff. Jan. 1, 1982.|
TX Tax Code § 154.602 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 154 - Cigarette Tax|Subchapter J. Nature of Tax and Disposition of Funds|Section 154.602. Funds for Enforcement

Sec. 154.602.  FUNDS FOR ENFORCEMENT.  The legislature may appropriate money from the cigarette tax to the comptroller for manufacturing and printing of cigarette tax stamps and for the administration of the duties of the comptroller under this chapter.  Amounts appropriated under this subsection shall be taken from revenue received from the cigarette tax before the revenue is allocated under Section 154.603 of this code to the funds specified by that section and shall be deposited to the credit of the treasury fiscal agency fund.|Acts 1981, 67th Leg., p. 1663, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., p. 2776, ch. 752, Sec. 9(c), eff. Jan. 1, 1982;  Acts 1987, 70th Leg., ch. 418, Sec. 1, eff. June 17, 1987;  Acts 1989, 71st Leg., ch. 290, Sec. 52, eff. Oct. 1, 1989;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.76, eff. Sept. 1, 1997.|
TX Tax Code § 154.603 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 154 - Cigarette Tax|Subchapter J. Nature of Tax and Disposition of Funds|Section 154.603. Disposition of Revenue

Sec. 154.603.  DISPOSITION OF REVENUE.  (a)  After the deductions for the purposes provided by Section 154.602 of this code, the revenue remaining of the first $2 of tax received per 1,000 cigarettes for cigarettes weighing three pounds or less per thousand and the first $4.10 per 1,000 cigarettes of the tax received for cigarettes weighing more than three pounds per thousand is allocated:(1)  18.75 percent to the foundation school fund;  and(2)  81.25 percent to the general revenue fund.(b)  The revenue remaining after the deductions for the purposes provided by Section 154.602 of this code and allocation under Subsection (a) of this section is allocated to the general revenue fund.(c), (d) Repealed by Acts 1993, 73rd Leg., ch. 679, Sec. 68, eff. Sept. 1, 1993.|Acts 1981, 67th Leg., p. 1663, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., p. 2776, ch. 752, Sec. 9(b), eff. Jan. 1, 1982;  Acts 1983, 68th Leg., p. 2025, ch. 367, Sec. 6, eff. Sept. 1, 1985;  Acts 1984, 68th Leg., 2nd C.S., ch. 28, art. II, part B, Sec. 3, eff. Sept. 1, 1984;  Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2, Sec. 3, eff. Oct. 2, 1984;  Sec. 4, eff. Sept. 1, 1985;  Acts 1985, 69th Leg., ch. 69, art. 9, Sec. 3, eff. Sept. 1, 1986;  Sec. 4, eff. Sept. 1, 1987;  Acts 1987, 70th Leg., ch. 418, Sec. 2, eff. June 17, 1987;  Acts 1989, 71st Leg., ch. 240, Sec. 53, eff. Oct. 1, 1989.  Amended by Acts 1993, 73rd Leg., ch. 679, Sec. 66, 68, eff. Sept. 1, 1993.|
TX Tax Code § 154.6035 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 154 - Cigarette Tax|Subchapter J. Nature of Tax and Disposition of Funds|Section 154.6035. Allocation of Certain Revenue to Property Tax Relief Fund

Sec. 154.6035.  ALLOCATION OF CERTAIN REVENUE TO PROPERTY TAX RELIEF FUND.  Notwithstanding Section 154.603, all proceeds from the collection of taxes imposed by this chapter attributable to the portion of the tax rate in excess of $20.50 per thousand on cigarettes, regardless of weight, shall be deposited to the credit of the property tax relief fund under Section 403.109, Government Code.|Added by Acts 2006, 79th Leg., 3rd C.S., Ch. 3 (H.B. 2), Sec. 4(a), eff. September 1, 2006.|
TX Tax Code § 155.002 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 155 - Cigars and Tobacco Products Tax|Subchapter A. General Provisions|Section 155.002. Storage

Sec. 155.002.  STORAGE.  (a)  The commercial business location where tobacco products are stored or kept cannot be a residence or a unit in a public storage facility.(b)  This section does not apply to a manufacturer's representative.|Added by Acts 2001, 77th Leg., ch. 540, Sec. 5, eff. Sept. 1, 2001.  Amended by Acts 2003, 78th Leg., ch. 209, Sec. 27, eff. Oct. 1, 2003.|
TX Tax Code § 155.021 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 155 - Cigars and Tobacco Products Tax|Subchapter B. Imposition and Rate of Tax|Section 155.021. Tax Imposed on Cigars

Sec. 155.021.  TAX IMPOSED ON CIGARS.  (a)  A tax is imposed and becomes due and payable when a permit holder receives cigars for the purpose of making a first sale in this state.(b)  The tax rates are:(1)  one cent per 10 or fraction of 10 on cigars weighing three pounds or less per thousand;(2)  $7.50 per thousand on cigars that:(A)  weigh more than three pounds per thousand;  and(B)  sell at factory list price, exclusive of any trade discount, special discount, or deal, for 3.3 cents or less each;(3)  $11 per thousand on cigars that:(A)  weigh more than three pounds per thousand;(B)  sell at factory list price, exclusive of any trade discount, special discount, or deal, for more than 3.3 cents each;  and(C)  contain no substantial amount of nontobacco ingredients;  and(4)  $15 per thousand on cigars that:(A)  weigh more than three pounds per thousand;(B)  sell at factory list price, exclusive of any trade discount, special discount, or deal, for more than 3.3 cents each;  and(C)  contain a substantial amount of nontobacco ingredients.(c)  Cigars taxed under Subsections (b)(3) and (b)(4) of this section are presumed to contain a substantial amount of nontobacco ingredients unless the report on the cigars required by Section 155.111 of this code is accompanied by an affidavit stating that specific cigars described in the report do not contain sheet wrapper, sheet binder, or sheet filler.  If the manufacturer prepares the report, the manufacturer shall make the affidavit.  If the distributor prepares the report, the manufacturer and the distributor shall make the affidavit.|Acts 1981, 67th Leg., p. 1667, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2, Sec. 5, eff. Oct. 2, 1984;  Acts 1991, 72nd Leg., ch. 409, Sec. 46, eff. June 7, 1991.|
TX Tax Code § 155.0211 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 155 - Cigars and Tobacco Products Tax|Subchapter B. Imposition and Rate of Tax|Section 155.0211. Tax Imposed on Tobacco Products Other Than Cigars

Sec. 155.0211.  TAX IMPOSED ON TOBACCO PRODUCTS OTHER THAN CIGARS.  (a)  A tax is imposed and becomes due and payable when a permit holder receives tobacco products other than cigars, for the purpose of making a first sale in this state.(b)  Except as provided by Subsection (c), the tax rate for each can or package of a tobacco product other than cigars is $1.22 per ounce and a proportionate rate on all fractional parts of an ounce.(c)  The tax imposed on a can or package of a tobacco product other than cigars that weighs less than 1.2 ounces is equal to the amount of the tax imposed on a can or package of a tobacco product that weighs 1.2 ounces.(d)  The computation of the tax under this section and the applicability of Subsection (c) shall be based on the net weight as listed by the manufacturer.  The total tax to be imposed on a unit that contains multiple individual cans or packages is the sum of the taxes imposed by this section on each individual can or package intended for sale or distribution at retail.(e)  A change in the tax rate in effect for a state fiscal year that occurs in accordance with this section does not affect taxes imposed before that fiscal year, and the rate in effect when those taxes were imposed continues in effect for purposes of the liability for and collection of those taxes.|Added by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2, Sec. 6, eff. Oct. 2, 1984.  Amended by Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 4, Sec. 2;  Acts 1990, 71st Leg., 6th C.S., ch. 5, Sec. 2.02, eff. July 1, 1990;  Acts 1991, 72nd Leg., ch. 409, Sec. 47, eff. June 7, 1991.Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 7 (H.B. 5), Sec. 2, eff. January 1, 2007.Acts 2009, 81st Leg., R.S., Ch. 285 (H.B. 2154), Sec. 10, eff. September 1, 2009.|
TX Tax Code § 155.0212 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 155 - Cigars and Tobacco Products Tax|Subchapter B. Imposition and Rate of Tax|Section 155.0212. Liability of Permitted Distributor

Sec. 155.0212.  LIABILITY OF PERMITTED DISTRIBUTOR.  A permitted distributor who makes a first sale to a permitted distributor in this state is liable for and shall pay the tax imposed by this chapter.|Added by Acts 2019, 86th Leg., R.S., Ch. 894 (H.B. 3475), Sec. 2, eff. September 1, 2019.|
TX Tax Code § 155.023 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 155 - Cigars and Tobacco Products Tax|Subchapter B. Imposition and Rate of Tax|Section 155.023. Payment of Tax

Sec. 155.023.  PAYMENT OF TAX.  (a)  A distributor shall pay the tax on tobacco products received for the purpose of making a first sale at the time the distributor files the report required by Section 155.111.  A distributor shall pay the tax by cashier's check payable to the comptroller, by electronic funds transfer to the comptroller or by any other method of payment authorized by the comptroller.(b)  The person in possession of tobacco products has the burden to prove payment of the tax on the products.|Acts 1981, 67th Leg., p. 1668, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 47, eff. June 7, 1991;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.77, eff. Sept. 1, 1997.|
TX Tax Code § 155.024 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 155 - Cigars and Tobacco Products Tax|Subchapter B. Imposition and Rate of Tax|Section 155.024. Exception for Personal Use

Sec. 155.024.  EXCEPTION FOR PERSONAL USE.  A person who personally transports cigars or tobacco products in quantities or amounts that would ordinarily retail at 25 cents or less is not required to pay the tax imposed by this chapter if the person uses the cigars or tobacco products and does not sell them or offer them for sale.|Acts 1981, 67th Leg., p. 1662, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 155.025 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 155 - Cigars and Tobacco Products Tax|Subchapter B. Imposition and Rate of Tax|Section 155.025. Manufacturing Exemption

Sec. 155.025.  MANUFACTURING EXEMPTION.  Raw tobacco sold to a permitted manufacturer in this state for the purpose of using the tobacco in manufacturing is not subject to the taxes imposed by this chapter.|Added by Acts 2019, 86th Leg., R.S., Ch. 894 (H.B. 3475), Sec. 2, eff. September 1, 2019.|
TX Tax Code § 155.026 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 155 - Cigars and Tobacco Products Tax|Subchapter B. Imposition and Rate of Tax|Section 155.026. Penalty for Failure to Pay Tax

Sec. 155.026.  PENALTY FOR FAILURE TO PAY TAX.  (a)  A distributor who fails to timely pay the tax when due shall pay five percent of the amount of tax then due as a penalty, and if the distributor fails to pay the tax on or before the 30th day after the day on which the tax is due, the distributor shall pay an additional five percent.(b)  The minimum penalty imposed by this section is $50.(c)  The dishonor of a check delivered to the treasury for payment of taxes constitutes a failure to pay the tax when due.|Acts 1981, 67th Leg., p. 1669, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1983, 68th Leg., p. 451, ch. 93, Sec. 3, eff. Sept. 1, 1983;  Acts 1991, 72nd Leg., ch. 409, Sec. 47, eff. June 7, 1991.|
TX Tax Code § 155.027 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 155 - Cigars and Tobacco Products Tax|Subchapter B. Imposition and Rate of Tax|Section 155.027. Venue

Sec. 155.027.  VENUE.  Venue of a suit for collection of a penalty for late payment of taxes is in Travis County.|Acts 1981, 67th Leg., p. 1669, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 155.028 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 155 - Cigars and Tobacco Products Tax|Subchapter B. Imposition and Rate of Tax|Section 155.028. Impact of Tax

Sec. 155.028.  IMPACT OF TAX. The ultimate consumer or user in this state bears the impact of the tax imposed by this chapter. If another person pays the tax, the amount of the tax is added to the price charged to the ultimate consumer or user.|Added by Acts 2019, 86th Leg., R.S., Ch. 894 (H.B. 3475), Sec. 2, eff. September 1, 2019.|
TX Tax Code § 155.041 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 155 - Cigars and Tobacco Products Tax|Subchapter C. Permits|Section 155.041. Permits

Sec. 155.041.  PERMITS.  (a)  A person may not engage in business as a distributor, wholesaler, bonded agent, interstate warehouse, manufacturer, export warehouse, importer, or retailer unless the person has applied for and received the applicable permit from the comptroller.(b)  Each distributor, wholesaler, bonded agent, interstate warehouse, manufacturer, export warehouse, importer, or retailer shall obtain a permit for each place of business owned or operated by the distributor, wholesaler, bonded agent, interstate warehouse, manufacturer, export warehouse, importer, or retailer.(c)  The comptroller shall prescribe the form and content of an application for a permit and shall furnish the form on request of an applicant.(d)  The applicant shall accurately complete all information required by the application and provide the comptroller with additional information the comptroller considers necessary.(e)  The comptroller may require each corporation, association, joint venture, syndicate, partnership, or proprietorship to furnish financial information regarding the applicant and to provide the identity of each officer, director, stockholder owning 10 percent or more of the outstanding stock, partner, member, owner, or managing employee.(f)  Each distributor, wholesaler, and retailer that applies for a permit to sell tobacco products from a vehicle must provide the make, model, vehicle identification number, registration number, and any other information required by the comptroller.(g)  All financial information provided under this section is confidential and not subject to Chapter 552, Government Code.(h)  Permits for engaging in business as a distributor, wholesaler, bonded agent, interstate warehouse, manufacturer, export warehouse, importer, or retailer shall be governed exclusively by the provisions of this code.(i)  A person may not hold a distributor's permit issued by this state and an interstate warehouse's permit for the same location.|Acts 1981, 67th Leg., p. 1669, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1985, 69th Leg., ch. 58, Sec. 23, eff. March 1, 1986;  Acts 1989, 71st Leg., ch. 240, Sec. 54, eff. Oct. 1, 1989;  Acts 1991, 72nd Leg., ch. 409, Sec. 48, eff. June 7, 1991;  Acts 1995, 74th Leg., ch. 76, Sec. 5.95(88), eff. Sept. 1, 1995;  Acts 1995, 74th Leg., ch. 1000, Sec. 47, eff. Oct. 1, 1995;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.78, eff. Sept. 1, 1997;  Acts 2001, 77th Leg., ch. 1263, Sec. 52, eff. Oct. 1, 2001.Amended by: Acts 2019, 86th Leg., R.S., Ch. 894 (H.B. 3475), Sec. 3, eff. September 1, 2019.Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 25, eff. September 1, 2021.|
TX Tax Code § 155.0415 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 155 - Cigars and Tobacco Products Tax|Subchapter C. Permits|Section 155.0415. Sales: Permit Holders and Nonpermit Holders

Sec. 155.0415.  SALES:  PERMIT HOLDERS AND NONPERMIT HOLDERS.  (a)  Except for retail sales to consumers, tobacco products may only be sold or distributed by and between permit holders as provided by this section.(b)  A person who is not a permit holder may not sell or distribute tobacco products on which a tax of more than $50 has been paid or is due.(c)  A manufacturer outside this state who is not a permitted distributor may sell tobacco products only to a permitted distributor or a permitted interstate warehouse.(d)  A permitted distributor may sell tobacco products only to a permitted distributor, wholesaler, or retailer.  A permitted distributor who manufactures or produces tobacco products in this state may sell those tobacco products to a permitted interstate warehouse.(e)  A permitted importer may sell tobacco products only to a permitted interstate warehouse, distributor, wholesaler, or retailer.(f)  A permitted wholesaler may sell tobacco products only to a permitted interstate warehouse, distributor, wholesaler, or retailer.(g)  A permitted retailer may sell tobacco products only to the consumer and may purchase tobacco products only from a permitted distributor or wholesaler in this state.(h)  A permitted export warehouse may sell tobacco products only to persons authorized to sell or consume untaxed tobacco products outside the United States.(i)  A manufacturer's representative may sell tobacco products only to a permitted distributor, wholesaler, or retailer.(j)  A permitted interstate warehouse may sell tobacco products only in an interstate warehouse transaction.  An interstate warehouse may not make an intrastate sale of tobacco products without written authorization by the comptroller.|Added by Acts 1991, 72nd Leg., ch. 409, Sec. 49, eff. June 7, 1991.Amended by: Acts 2019, 86th Leg., R.S., Ch. 894 (H.B. 3475), Sec. 4, eff. September 1, 2019.Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 26, eff. September 1, 2021.|
TX Tax Code § 155.045 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 155 - Cigars and Tobacco Products Tax|Subchapter C. Permits|Section 155.045. Combination Permit

Sec. 155.045.  COMBINATION PERMIT.  The comptroller may issue a combination permit for cigarettes and tobacco products under Section 154.102.  A person who receives a combination permit is subject to the provisions of this chapter in the same manner as a person holding a single permit under this chapter.|Acts 1981, 67th Leg., p. 1670, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1985, 69th Leg., ch. 58, Sec. 24, eff. March 1, 1986;  Acts 1989, 71st Leg., ch. 240, Sec. 58, eff. Oct. 1, 1989;  Acts 1991, 72nd Leg., ch. 409, Sec. 50, eff. June 7, 1991;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.79, eff. Sept. 1, 1997.|
TX Tax Code § 155.048 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 155 - Cigars and Tobacco Products Tax|Subchapter C. Permits|Section 155.048. Issuance of Permits

Sec. 155.048.  ISSUANCE OF PERMITS.  (a)  The comptroller shall issue a permit to a distributor, wholesaler, bonded agent, interstate warehouse, manufacturer, importer, or retailer if the comptroller:(1)  has received an application and fee, if required;(2)  does not reject the application and deny the permit under Section 155.0481; and(3)  determines that issuing the permit will not jeopardize the administration and enforcement of this chapter.(b)  The permit shall be issued for a designated place of business, except as provided by Section 155.053.(c)  The permits are nonassignable.(d)  The permit must indicate the type of permit that it is and authorize the sale of tobacco products in this state, except as provided by Section 155.0415(j).  The permit must show that it is revocable and shall be forfeited or suspended if the conditions of issuance, provisions of this chapter, or rules of the comptroller are violated.|Acts 1981, 67th Leg., p. 1670, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1985, 69th Leg., ch. 58, Sec. 26, eff. March 1, 1986;  Acts 1989, 71st Leg., ch. 240, Sec. 61, eff. Oct. 1, 1989;  Acts 1991, 72nd Leg., ch. 409, Sec. 50, eff. June 7, 1991;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.80, eff. Sept. 1, 1997;  Acts 2001, 77th Leg., ch. 1263, Sec. 53, eff. Oct. 1, 2001.Amended by: Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 27, eff. September 1, 2021.|