reglab/housing_qa huggingface dataset:
TX Tax Code § 154.208 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 154 - Cigarette Tax|Subchapter F. Records and Reports|Section 154.208. Bonded Agent's Records

Sec. 154.208.  BONDED AGENT'S RECORDS.  (a)  Each bonded agent shall keep, at each of the agent's places of business in this state, records of all cigarettes received, distributed, and delivered.(b)  The records must include:(1)  invoices for receipts and deliveries;(2)  orders for receipts and deliveries;(3)  shipping records for receipts and deliveries;  and(4)  shipping records for distribution or delivery. |Acts 1981, 67th Leg., p. 1651, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 28, eff. June 7, 1991.Amended by: Acts 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614), Sec. 14, eff. September 1, 2019.|
TX Tax Code § 154.2085 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 154 - Cigarette Tax|Subchapter F. Records and Reports|Section 154.2085. Export Warehouse's Records

Sec. 154.2085.  EXPORT WAREHOUSE'S RECORDS. (a)  Each export warehouse shall keep, at each of the warehouse's places of business in this state, records of all cigarettes received, distributed, and delivered.(b)  The records must include:(1)  invoices for receipts and deliveries;(2)  orders for receipts and deliveries;(3)  shipping records for receipts and deliveries; and(4)  shipping records for distribution and delivery.|Added by Acts 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614), Sec. 15, eff. September 1, 2019.|
TX Tax Code § 154.209 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 154 - Cigarette Tax|Subchapter F. Records and Reports|Section 154.209. Availability of Records

Sec. 154.209.  AVAILABILITY OF RECORDS.  (a)  Except as provided by Section 111.0041, each permit holder shall keep records available for inspection and copying by the comptroller and the attorney general for at least four years.(b)  If a permit holder's place of business is a vehicle or a vending machine, the permit holder shall designate in the application for a permit a permanent place of business to keep the records.  The permit holder shall keep the records in the designated place.(c)  Each permit holder who is required to keep records under this chapter shall provide the comptroller with copies of the records on demand.|Acts 1981, 67th Leg., p. 1652, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1985, 69th Leg., ch. 58, Sec. 15, eff. March 1, 1986;  Acts 1989, 71st Leg., ch. 240, Sec. 32, eff. Oct. 1, 1989;  Acts 1991, 72nd Leg., ch. 409, Sec. 28, eff. June 7, 1991;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.48, eff. Sept. 1, 1997;  Acts 2001, 77th Leg., ch. 540, Sec. 3, eff. Sept. 1, 2001.Amended by: Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 4.08, eff. October 1, 2011.Acts 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614), Sec. 16, eff. September 1, 2019.|
TX Tax Code § 154.210 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 154 - Cigarette Tax|Subchapter F. Records and Reports|Section 154.210. Distributor's Report

Sec. 154.210.  DISTRIBUTOR'S REPORT.  (a)  A distributor shall deliver to the comptroller, on or before the 25th day of each month, a report for the preceding month.(b)  The report must show:(1)  the date the report was made;(2)  the distributor's name and address;(3)  the month the report covers;(4)  the number of cigarettes in stamped packages and the number of cigarettes in unstamped packages on hand at the beginning of the month;(5)  the number of cigarettes in stamped packages and the number of cigarettes in unstamped packages purchased and received during the month;(6)  the number of cigarettes in stamped packages and the number of cigarettes in unstamped packages returned by customers or received from any other source;(7)  the number of cigarettes in stamped packages and the number of cigarettes in unstamped packages sold, used, lost, stolen, returned to the factory, or disposed of in any other manner;(8)  the number of cigarettes in stamped packages and the number of cigarettes in unstamped packages on hand at the end of the month;(9)  the number of cigarettes sold or distributed in interstate commerce;(10)  the number of cigarettes sold or distributed in intrastate commerce;(11)  the beginning and ending serial numbers, design, color, or denomination of, and amount paid for, unused stamps on hand at the beginning of the month;(12)  the beginning and ending serial numbers, design, color, or denomination of, and amount paid for, stamps purchased and received;(13)  the beginning and ending serial numbers, design, color, or denomination of, and amount paid for, stamps sold, used, lost, stolen, exchanged, returned, or disposed of in any other manner;(14)  the beginning and ending serial numbers, design, color, or denomination of, and amount paid for, stamps on hand at the end of the month;(15)  a summary schedule, on a form prescribed by the comptroller, identifying each receipt of cigarettes, the date of receipt, the shipper, the invoice number, and the quantity of cigarettes received;  and(16)  any other information the comptroller requires relating to cigarettes and to the payment of taxes due on them.(c)  The comptroller shall prescribe the form and content of the report.|Acts 1981, 67th Leg., p. 1652, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1989, 71st Leg., ch. 240, Sec. 33, eff. Oct. 1, 1989;  Acts 1991, 72nd Leg., ch. 409, Sec. 28, eff. June 7, 1991;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.49, eff. Sept. 1, 1997;  Acts 1999, 76th Leg., ch. 1467, Sec. 2.40, eff. Oct. 1, 1999.Amended by: Acts 2017, 85th Leg., R.S., Ch. 33 (S.B. 1390), Sec. 4, eff. September 1, 2017.|
TX Tax Code § 154.211 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 154 - Cigarette Tax|Subchapter F. Records and Reports|Section 154.211. Failure to Produce Records

Sec. 154.211.  FAILURE TO PRODUCE RECORDS.  (a)  A person's failure to produce the records required by this subchapter or a person's inability to provide other proof of tax payment, on demand by the comptroller, is prima facie evidence that cigarettes possessed by the person were received for the purpose of making a first sale without payment of the tax imposed by this chapter.(b)  This section does not apply to a person who possesses 200 or fewer cigarettes if the person uses the cigarettes and does not sell them or offer them for sale.(c)  This section does not apply to a failure to produce records or provide other proof of tax payment under Subsection (a) if the failure results from an occurrence beyond the person's control.|Added by Acts 1991, 72nd Leg., ch. 409, Sec. 29, eff. June 7, 1991.  Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.50, eff. Sept. 1, 1997.|
TX Tax Code § 154.212 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 154 - Cigarette Tax|Subchapter F. Records and Reports|Section 154.212. Reports by Wholesalers and Distributors of Cigarettes

Sec. 154.212.  REPORTS BY WHOLESALERS AND DISTRIBUTORS OF CIGARETTES.  (a)  The comptroller may, when considered necessary by the comptroller for the administration of a tax under this chapter, require each wholesaler or distributor of cigarettes to file with the comptroller a report each month of sales to retailers in this state.(b)  The wholesaler or distributor shall file the report on or before the 25th day of each month.  The report must contain the following information for the preceding calendar month's sales in relation to each retailer:(1)  the name of the retailer and the address of the retailer's outlet location to which the wholesaler or distributor delivered cigarettes, including city and zip code;(2)  the taxpayer number assigned by the comptroller to the retailer, if the wholesaler or distributor is in possession of the number;(3)  the cigarette permit number of the outlet location to which the wholesaler or distributor delivered cigarettes; and(4)  the monthly net sales made to the retailer by the wholesaler or distributor, including the quantity and units of cigarettes in stamped packages sold to the retailer.(c)  Except as provided by this subsection, the wholesaler or distributor shall file the report with the comptroller electronically. The comptroller may establish procedures for allowing an alternative method of filing for a wholesaler or distributor who demonstrates to the comptroller an inability to comply with the electronic reporting requirement. If the comptroller determines that another technological method of filing the report is more efficient than electronic filing, the comptroller may establish procedures requiring its use by wholesalers and distributors.(d)  Except as provided by Section 111.006, information contained in a report required to be filed by this section is confidential and not subject to disclosure under Chapter 552, Government Code.|Added by Acts 2007, 80th Leg., R.S., Ch. 129 (H.B. 11), Sec. 2, eff. September 1, 2007.|
TX Tax Code § 154.301 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 154 - Cigarette Tax|Subchapter G. Administration by Comptroller|Section 154.301. Compliance Investigation and Recovery of Costs

Sec. 154.301.  COMPLIANCE INVESTIGATION AND RECOVERY OF COSTS.  (a)  If the comptroller has reason to believe that a person has failed to pay a tax or penalty in the proper manner when due, as required by this chapter, or otherwise failed to comply with this chapter, the comptroller may employ auditors and investigators to determine compliance and any amount due.  If the comptroller determines that the person has not paid the tax or penalty or has failed to comply with this chapter, the comptroller may require the person to pay the reasonable expenses incurred for the compliance investigation and audit as an additional penalty.(b)  The comptroller shall deposit funds paid under this section to the credit of the general revenue fund in the treasury to be used for making audits, conducting investigations, or as otherwise appropriated.  The comptroller may use other funds available for audits as appropriated by the legislature.|Acts 1981, 67th Leg., p. 1654, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1989, 71st Leg., ch. 240, Sec. 35, eff. Oct. 1, 1989;  Acts 1991, 72nd Leg., ch. 409, Sec. 30, eff. June 7, 1991;  Acts 1995, 74th Leg., ch. 1000, Sec. 44, eff. Oct. 1, 1995;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.52, eff. Sept. 1, 1997.|
TX Tax Code § 154.302 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 154 - Cigarette Tax|Subchapter G. Administration by Comptroller|Section 154.302. Payment of Double Amount

Sec. 154.302.  PAYMENT OF DOUBLE AMOUNT.  (a)  If the comptroller finds that a person has sold unstamped cigarettes, the comptroller may require the person to pay the state through the comptroller a sum equal to twice the amount of stamp tax due.(b)  If the person does not furnish the comptroller evidence that enough stamps were purchased to cover unstamped cigarettes purchased, it is presumed that the cigarettes were sold without the proper stamps.|Acts 1981, 67th Leg., p. 1654, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1989, 71st Leg., ch. 240, Sec. 36, eff. Oct. 1, 1989;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.53, eff. Sept. 1, 1997.|
TX Tax Code § 154.304 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 154 - Cigarette Tax|Subchapter G. Administration by Comptroller|Section 154.304. Inspection

Sec. 154.304.  INSPECTION.  (a)  To determine the tax liability of a person dealing in cigarettes or compliance by the person with this chapter, the comptroller may:(1)  inspect any premises, including a vending machine and its contents, where cigarettes are manufactured, produced, stored, transported, sold, or offered for sale or exchange;(2)  remain on the premises as long as necessary to determine the tax liability or compliance with this chapter;(3)  examine the records required by this chapter or other records, books, documents, papers, accounts, and objects that the comptroller determines are necessary for conducting a complete examination;  and(4)  examine stocks of cigarettes and cigarette stamps.(b)  A person dealing in cigarettes may not:(1)  fail to produce, on the comptroller's demand, records required by this chapter;  or(2)  hinder or prevent the inspection of records or the examination of the premises.|Acts 1981, 67th Leg., p. 1654, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1989, 71st Leg., ch. 240, Sec. 38, eff. Oct. 1, 1989;  Acts 1991, 72nd Leg., ch. 409, Sec. 31, eff. June 7, 1991;  Acts 1995, 74th Leg., ch. 1000, Sec. 45, eff. Oct. 1, 1995;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.54, eff. Sept. 1, 1997.|
TX Tax Code § 154.305 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 154 - Cigarette Tax|Subchapter G. Administration by Comptroller|Section 154.305. Refund for Stamps

Sec. 154.305.  REFUND FOR STAMPS.  (a)  The comptroller may provide credit or a refund on stamps that are unfit for sale or use because of damage and on unused stamps in broken or unbroken sheets or rolls if the stamps were properly purchased and paid for by the person requesting the refund.(b)  The comptroller shall make a refund under this section from revenue collected under this chapter before the revenue is allocated under Subchapter J.|Acts 1981, 67th Leg., p. 1655, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 31, eff. June 7, 1991;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.55, eff. Sept. 1, 1997.|
TX Tax Code § 154.306 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 154 - Cigarette Tax|Subchapter G. Administration by Comptroller|Section 154.306. Exchange of Stamps

Sec. 154.306.  EXCHANGE OF STAMPS.  The comptroller may exchange or replace, without cost, stamps affixed to a package of cigarettes if the cigarettes have become unfit for sale, use, or consumption and have been returned to the comptroller or to the manufacturer.|Acts 1981, 67th Leg., p. 1655, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 31, eff. June 7, 1991;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.56, eff. Sept. 1, 1997.|
TX Tax Code § 154.307 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 154 - Cigarette Tax|Subchapter G. Administration by Comptroller|Section 154.307. Records

Sec. 154.307.  RECORDS.  The comptroller shall keep a record of:(1)  stamps sold by the comptroller or under the comptroller's direction;(2)  stamps exchanged by the comptroller;  and(3)  refunds made on stamps purchased.|Acts 1981, 67th Leg., p. 1655, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.57, eff. Sept. 1, 1997.|
TX Tax Code § 154.308 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 154 - Cigarette Tax|Subchapter G. Administration by Comptroller|Section 154.308. Deficiency Determination, Penalties, and Interest

Sec. 154.308.  DEFICIENCY DETERMINATION, PENALTIES, AND INTEREST.  (a)  If the comptroller has reasonable cause to believe that a tax report or the amount of tax paid is inaccurate, the comptroller may compute and determine the amount of tax, penalty, and interest to be paid from information contained in the report or from any other information available to the comptroller.(b)  On making a deficiency determination, the comptroller shall notify the person by mail or personal service. Service by mail is complete when the notice is deposited with the U.S. Postal Service.|Added by Acts 1991, 72nd Leg., ch. 409, Sec. 32, eff. June 7, 1991.  Amended by Acts 1995, 74th Leg., ch. 1000, Sec. 46, eff. Oct. 1, 1995;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.58, eff. Sept. 1, 1997;  Acts 1999, 76th Leg., ch. 1467, Sec. 2.41, eff. Oct. 1, 1999.|
TX Tax Code § 154.309 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 154 - Cigarette Tax|Subchapter G. Administration by Comptroller|Section 154.309. Redetermination

Sec. 154.309.  REDETERMINATION.  (a)  A person who receives notice of a deficiency determination may submit a written request to the comptroller for redetermination.  If the person desires a hearing, the request for a hearing must be included in the written request for redetermination.(b)  A written request for redetermination must be filed at the office of the comptroller not later than the 30th day after the date notice of deficiency is issued. If a written request for redetermination is not filed as required by this subsection, the determination is final.(c)  On receipt of a written request for redetermination, the comptroller shall:(1)  review the request for redetermination if a hearing was not requested;  or(2)  provide the person against whom the deficiency determination was made with written notice of the time, place, and date of a redetermination hearing.(d)  The comptroller shall give notice of a redetermination hearing by personal service or by mail. Service by mail is complete when the notice is deposited with the U.S. Postal Service.|Added by Acts 1991, 72nd Leg., ch. 409, Sec. 32, eff. June 7, 1991.  Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.59, eff. Sept. 1, 1997;  Acts 1999, 76th Leg., ch. 1467, Sec. 2.42, eff. Oct. 1, 1999.|
TX Tax Code § 154.403 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 154 - Cigarette Tax|Subchapter H. Enforcement of Tax|Section 154.403. Seizure

Sec. 154.403.  SEIZURE.  (a)  The comptroller with or without process may seize:(1)  cigarettes taxed under this chapter that are possessed or controlled by a person for the purpose of selling or removing the cigarettes in violation of this chapter;(2)  cigarettes that are removed, deposited, or concealed by a person intending to avoid payment of taxes imposed by this chapter;(3)  an automobile, boat, conveyance, or other type of vehicle used to remove or transport cigarettes by a person intending to avoid payment of taxes imposed by this chapter;  and(4)  equipment, paraphernalia, or other tangible personal property used by a person intending to avoid payment of taxes imposed by this chapter found in the place where the cigarettes are found.(b)  An item seized under this section is forfeited to the state and remains in the custody of the comptroller for disposition as provided by this chapter.  The seized item is not subject to replevin.|Acts 1981, 67th Leg., p. 1656, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1989, 71st Leg., ch. 240, Sec. 39, eff. Oct. 1, 1989;  Acts 1991, 72nd Leg., ch. 409, Sec. 33, eff. June 7, 1991;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.60, eff. Sept. 1, 1997.|
TX Tax Code § 154.404 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 154 - Cigarette Tax|Subchapter H. Enforcement of Tax|Section 154.404. Comptroller's Report

Sec. 154.404.  COMPTROLLER'S REPORT.  (a)  If the comptroller seizes property under Section 154.403, the comptroller shall immediately make a written report showing:(1)  the name of the person making the seizure;(2)  the place where the property was seized;(3)  the person from whom the property was seized;  and(4)  an inventory of the property seized.(b)  The comptroller shall prepare the report in duplicate.  The person who seized the property shall sign the report.  The comptroller shall give the original to the person from whom the property was seized and shall file a duplicate copy open for public inspection in the comptroller's office.|Acts 1981, 67th Leg., p. 1656, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1989, 71st Leg., ch. 240, Sec. 40, eff. Oct. 1, 1989;  Acts 1991, 72nd Leg., ch. 409, Sec. 34, eff. June 7, 1991;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.61, eff. Sept. 1, 1997.|
TX Tax Code § 154.4045 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 154 - Cigarette Tax|Subchapter H. Enforcement of Tax|Section 154.4045. Sale of Seized Cigarettes

Sec. 154.4045.  SALE OF SEIZED CIGARETTES.  (a)  Cigarettes are perishable items.(b)  If the seized cigarettes are in a salable condition, the comptroller may:(1)  sell the cigarettes, return the cigarettes to the manufacturer for credit, or destroy or dispose of the cigarettes;  or(2)  if the seized cigarettes are in packages described by Section 154.0415 or stamped in violation of that section, the comptroller may not sell the cigarettes but may destroy or dispose of the cigarettes or return the cigarettes, solely for the purpose of export, to the manufacturer for credit.(c)  The price obtained at the sale is the market value for the cigarettes sold.(d)  The comptroller shall place the proceeds from the sale of seized cigarettes in escrow in a treasury suspense account pending the outcome of the forfeiture proceeding provided for in this chapter.(e)  If a determination is made that the comptroller wrongfully seized the cigarettes, the person entitled to the cigarettes at the time of seizure may recover the money held in escrow in the treasury suspense account.|Added by Acts 1991, 72nd Leg., ch. 409, Sec. 35, eff. June 7, 1991.  Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.62, eff. Sept. 1, 1997;  Acts 1999, 76th Leg., ch. 1539, Sec. 2, eff. Sept. 1, 1999.|
TX Tax Code § 154.405 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 154 - Cigarette Tax|Subchapter H. Enforcement of Tax|Section 154.405. Forfeiture Proceeding

Sec. 154.405.  FORFEITURE PROCEEDING.  (a)  The owner of property seized under this chapter is entitled to written notice of the seizure.(b)  The comptroller shall give the notice by certified mail, return receipt requested, not later than the 15th day after the date of seizure and include with the notice an inventory of the property seized and a statement that the owner of property seized is entitled to a hearing on the seizure.  Service by mail is complete when the notice is received, as evidenced by return receipt from the U.S. Postal Service.(c)  After providing the notice and a hearing, if a hearing is requested under Subsection (b), the comptroller may order the forfeiture to the state of any property seized under this chapter or the proceeds of the sale of any cigarettes seized under this chapter if the property was used, controlled, possessed, or concealed for the purpose of violating any provision of this chapter.(d)  The comptroller shall hold property or proceeds forfeited under this section in escrow until the comptroller's determination is final and the period for filing a petition for judicial review has expired.(e)  A forfeiture proceeding under this section is an in rem proceeding.|Acts 1981, 67th Leg., p. 1657, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1989, 71st Leg., ch. 240, Sec. 41, eff. Oct. 1, 1989;  Acts 1991, 72nd Leg., ch. 409, Sec. 36, eff. June 7, 1991;  Acts 1997, 75th Leg., ch. 1040, Sec. 44, eff. Sept. 1, 1997;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.63, eff. Sept. 1, 1997.Amended by: Acts 2011, 82nd Leg., R.S., Ch. 68 (S.B. 934), Sec. 19, eff. September 1, 2011.|