reglab/housing_qa huggingface dataset:
TX Tax Code § 155.109 (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 D. Records and Reports|Section 155.109. Export Warehouse's Records

Sec. 155.109.  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 tobacco products 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. 894 (H.B. 3475), Sec. 8, eff. September 1, 2019.|
TX Tax Code § 155.110 (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 D. Records and Reports|Section 155.110. Availability of Records

Sec. 155.110.  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 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. 1676, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1985, 69th Leg., ch. 58, Sec. 38, eff. March 1, 1986;  Acts 1989, 71st Leg., ch. 240, Sec. 73, eff. Oct. 1, 1989;  Acts 1991, 72nd Leg., ch. 409, Sec. 51, eff. June 7, 1991;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.90, eff. Sept. 1, 1997;  Acts 2001, 77th Leg., ch. 540, Sec. 6, eff. Sept. 1, 2001.Amended by: Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 4.09, eff. October 1, 2011.|
TX Tax Code § 155.111 (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 D. Records and Reports|Section 155.111. Distributor's Report

Sec. 155.111.  DISTRIBUTOR'S REPORT.  (a)  A distributor shall file with 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 amount of tobacco products purchased, received, and acquired;(5)  the manufacturer's list price of tobacco products purchased, received, and acquired;(6)  the amount of tobacco products sold, distributed, used, lost, or otherwise disposed of;(7)  the amount of tobacco products on hand at the beginning and the end of the month;  and(8)  any other information the comptroller requires relating to tobacco products and to the payment of taxes due on them.(b-1)  In addition to the information required under Subsection (b), the report must show the net weight as listed by the manufacturer for each unit of tobacco products other than cigars that is purchased, received, or acquired.(c)  The comptroller shall prescribe the form and content of the report.(d)  If more than 50 percent of all untaxed tobacco products received by the distributor in this state are actually sold outside of this state, the distributor shall include in the report only tobacco products that are sold in this state.|Acts 1981, 67th Leg., p. 1677, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1989, 71st Leg., ch. 240, Sec. 74, eff. Oct. 1, 1989;  Acts 1991, 72nd Leg., ch. 409, Sec. 51, eff. June 7, 1991;  Acts 1997, 75th Leg., ch. 1040, Sec. 49, eff. Sept. 1, 1997;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.91, eff. Sept. 1, 1997;  Acts 1999, 76th Leg., ch. 1467, Sec. 2.45, eff. Oct. 1, 1999;  Acts 2001, 77th Leg., ch. 1263, Sec. 54, eff. Oct. 1, 2001.Amended by: Acts 2009, 81st Leg., R.S., Ch. 285 (H.B. 2154), Sec. 15, eff. September 1, 2009.Acts 2017, 85th Leg., R.S., Ch. 33 (S.B. 1390), Sec. 8, eff. September 1, 2017.|
TX Tax Code § 155.112 (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 D. Records and Reports|Section 155.112. Failure to Produce Records

Sec. 155.112.  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 tobacco products possessed by the person were received for the purpose of making a first sale without payment of the tax imposed by this chapter.(b)  Repealed by Acts 2019, 86th Leg., R.S., Ch. 894 (H.B. 3475), Sec. 15, eff. September 1, 2019.(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. 52, eff. June 7, 1991.  Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.92, eff. Sept. 1, 1997.Amended by: Acts 2019, 86th Leg., R.S., Ch. 894 (H.B. 3475), Sec. 15, eff. September 1, 2019.|
TX Tax Code § 155.141 (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 E. Enforcement of Tax|Section 155.141. Donations

Sec. 155.141.  DONATIONS.  The comptroller may accept gifts, grants, and donations for the administration and enforcement of this chapter.|Added by Acts 1989, 71st Leg., ch. 240, Sec. 75, eff. Oct. 1, 1989.  Amended by Acts 1997, 75th Leg., ch. 1040, Sec. 50, Sept. 1, 1997;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.93, eff. Sept. 1, 1997.|
TX Tax Code § 155.143 (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 E. Enforcement of Tax|Section 155.143. Seizure

Sec. 155.143.  SEIZURE.  (a)  The comptroller with or without process may seize:(1)  tobacco products taxed under this chapter that are possessed or controlled by a person for the purpose of selling or removing the tobacco products in violation of this chapter;(2)  tobacco products that are removed, deposited, or concealed by a person intending to avoid payment of taxes imposed by this chapter;(3)  an automobile, truck, boat, conveyance, or other type of vehicle used to remove or transport tobacco products 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 tobacco products 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. 1678, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1989, 71st Leg., ch. 240, Sec. 76, eff. Oct. 1, 1989;  Acts 1991, 72nd Leg., ch. 409, Sec. 53, eff. June 7, 1991;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.94, eff. Sept. 1, 1997.|
TX Tax Code § 155.144 (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 E. Enforcement of Tax|Section 155.144. Comptroller's Report

Sec. 155.144.  COMPTROLLER'S REPORT.  (a)  If the comptroller seizes property under Section 155.143, 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. 1678, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1989, 71st Leg., ch. 240, Sec. 77, eff. Oct. 1, 1989;  Acts 1991, 72nd Leg., ch. 409, Sec. 54, eff. June 7, 1991;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.95, eff. Sept. 1, 1997.|
TX Tax Code § 155.1445 (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 E. Enforcement of Tax|Section 155.1445. Sale of Seized Tobacco Products

Sec. 155.1445.  SALE OF SEIZED TOBACCO PRODUCTS.  (a)  Tobacco products are perishable items.(b)  If the seized tobacco products are in a salable condition, the comptroller may sell the tobacco products, return the tobacco products to the manufacturer for credit, or destroy or dispose of the tobacco products.(c)  The price obtained at the sale is the market value for the tobacco products sold.(d)  The comptroller shall place the proceeds from the sale of seized tobacco products 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 tobacco products, the person entitled to the tobacco products 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. 55, eff. June 7, 1991.  Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.96, eff. Sept. 1, 1997.|
TX Tax Code § 155.145 (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 E. Enforcement of Tax|Section 155.145. Forfeiture Proceeding

Sec. 155.145.  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 shall 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 tobacco products seized under this chapter if the comptroller finds that 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. 1679, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1989, 71st Leg., ch. 240, Sec. 78, eff. Oct. 1, 1989;  Acts 1991, 72nd Leg., ch. 409, Sec. 56, eff. June 7, 1991;  Acts 1997, 75th Leg., ch. 1040, Sec. 51, eff. Sept. 1, 1997;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.97, eff. Sept. 1, 1997.Amended by: Acts 2011, 82nd Leg., R.S., Ch. 68 (S.B. 934), Sec. 22, eff. September 1, 2011.|
TX Tax Code § 155.1451 (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 E. Enforcement of Tax|Section 155.1451. Disposition of Forfeited Property

Sec. 155.1451.  DISPOSITION OF FORFEITED PROPERTY.  (a)  The comptroller may sell property forfeited to the state at public or private sale in any commercially reasonable manner or retain the property for official use by the comptroller's criminal investigation division.  Property retained for use under this subsection may later be sold by the comptroller under this section.(b)  Subject to the provisions of Section 155.153, the comptroller shall deposit the sale proceeds, less expenses of seizure, court costs, and any investigation and audit costs, in the state treasury.(c)  The comptroller shall use the sale proceeds to operate and administer the tobacco products tax program up to the amount appropriated by the legislature for this purpose.  The comptroller shall allocate any sale proceeds that exceed the legislative appropriation as provided by Subchapter H. Any unused appropriations remain in the general revenue fund.(d)  If an automobile or other vehicle seized under Section 155.143 is forfeited and retained by the comptroller under Subsection (a), the comptroller is considered the owner under Subtitle A, Title 7, Transportation Code.  The Texas Department of Motor Vehicles shall issue a certificate of title for the vehicle to the comptroller.  The comptroller may maintain, repair, use, and operate the vehicle with money appropriated for current operations.|Added by Acts 1991, 72nd Leg., ch. 409, Sec. 57, eff. June 7, 1991.  Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.98, eff. Sept. 1, 1997.Amended by: Acts 2011, 82nd Leg., R.S., Ch. 68 (S.B. 934), Sec. 23, eff. September 1, 2011.|
TX Tax Code § 155.146 (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 E. Enforcement of Tax|Section 155.146. Photographic Evidence in Cases Involving Seized Tobacco Products

Sec. 155.146.  PHOTOGRAPHIC EVIDENCE IN CASES INVOLVING SEIZED TOBACCO PRODUCTS.  (a)  The comptroller may photograph tobacco products seized under Section 155.143 before their sale under this subchapter.(b)  In a proceeding arising out of this chapter, including a criminal proceeding, the state is not required to produce the actual tobacco products.(c)  The photographs are admissible in evidence under rules of law governing the admissibility of photographs.  The photographs are as admissible in evidence as are the tobacco products themselves.(d)  A person's rights of discovery and inspection of tangible physical evidence are satisfied if the photographs taken under this section are made available to the person by the state on order of any court or other entity having jurisdiction over the proceeding.|Added by Acts 2011, 82nd Leg., R.S., Ch. 68 (S.B. 934), Sec. 24, eff. September 1, 2011.|
TX Tax Code § 155.150 (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 E. Enforcement of Tax|Section 155.150. Seizure or Sale No Defense

Sec. 155.150.  SEIZURE OR SALE NO DEFENSE.  The seizure, forfeiture, and sale of tobacco products or property under this chapter, with or without court action, is not a defense to criminal prosecution for an offense or from liability for a penalty under this chapter.|Acts 1981, 67th Leg., p. 1680, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 155.151 (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 E. Enforcement of Tax|Section 155.151. Waiver Permitted

Sec. 155.151.  WAIVER PERMITTED.  (a)  The comptroller may waive a forfeiture proceeding for property seized under Section 155.143 of this code if the owner or possessor of the property:(1)  pays the tax due;  and(2)  pays to the state through the comptroller an additional sum equal to the tax due.(b)  The comptroller may make a compromise with a person before or after a claim is filed in court.  The comptroller shall keep a record open for public inspection of compromises and waivers of forfeiture made under this section.|Acts 1981, 67th Leg., p. 1680, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1989, 71st Leg., ch. 240, Sec. 81, eff. Oct. 1, 1989;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.99, eff. Sept. 1, 1997.|
TX Tax Code § 155.152 (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 E. Enforcement of Tax|Section 155.152. Payment to Treasury

Sec. 155.152.  PAYMENT TO TREASURY.  The comptroller shall deposit all taxes collected under this chapter, after payment of costs, in the treasury to be allocated as provided by Subchapter H.|Acts 1981, 67th Leg., p. 1680, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1989, 71st Leg., ch. 240, Sec. 82, eff. Oct. 1, 1989;  Acts 1991, 72nd Leg., ch. 409, Sec. 58, eff. June 7, 1991;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.100, eff. Sept. 1, 1997.|
TX Tax Code § 155.153 (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 E. Enforcement of Tax|Section 155.153. Preferred State Tax Lien

Sec. 155.153.  PREFERRED STATE TAX LIEN.  (a)  All taxes, fines, interest, penalties, and costs due under this chapter are secured by a preferred lien in favor of the state, first and prior to all other existing or future liens, contractual or statutory, legal or equitable, regardless of the time the lien originated, on any property seized and forfeited under this chapter.(b)  A lienholder who establishes an interest in the property is entitled to recover any proceeds remaining after payment of all taxes, interest, penalties, and costs due to the state.|Added by Acts 1991, 72nd Leg., ch. 409, Sec. 59, eff. June 7, 1991.|
TX Tax Code § 155.154 (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 E. Enforcement of Tax|Section 155.154. Donations

Sec. 155.154.  DONATIONS.  The comptroller may accept gifts, grants, and donations for the administration and enforcement of this chapter.|Added by Acts 1991, 72nd Leg., ch. 409, Sec. 59, eff. June 7, 1991.  Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.101, eff. Sept. 1, 1997.|
TX Tax Code § 155.155 (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 E. Enforcement of Tax|Section 155.155. Reciprocal Agreements

Sec. 155.155.  RECIPROCAL AGREEMENTS.  (a)  The comptroller may enter into a reciprocal agreement with a tax official of another state or an official of the United States allowing the exchange of information received by, recorded by, prepared by, furnished to, or collected by the comptroller with respect to the investigation and enforcement of this chapter for any tax, penalty, interest, fine, forfeiture, or offense.(b)  This section does not permit the exchange of information made confidential by this chapter.|Added by Acts 1991, 72nd Leg., ch. 409, Sec. 59, eff. June 7, 1991.  Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.102, eff. Sept. 1, 1997.|
TX Tax Code § 155.181 (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 F. Administration by Comptroller|Section 155.181. Compliance Investigation and Recovery of Costs

Sec. 155.181.  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 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 in 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. 1681, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1989, 71st Leg., ch. 240, Sec. 83, eff. Oct. 1, 1989;  Acts 1991, 72nd Leg., ch. 409, Sec. 61, eff. June 7, 1991;  Acts 1995, 74th Leg., ch. 1000, Sec. 52, eff. Oct. 1, 1995;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.104, eff. Sept. 1, 1997.|
TX Tax Code § 155.182 (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 F. Administration by Comptroller|Section 155.182. Payment of Double Amount

Sec. 155.182.  PAYMENT OF DOUBLE AMOUNT.  (a)  If the comptroller finds that a person has sold tobacco products without the tax having been paid, the comptroller may require the person to pay the state through the comptroller a sum equal to twice the amount of tax due.(b)  If a person does not furnish the comptroller with any evidence showing payment of the tax on tobacco products purchased by the person, it is presumed that the tobacco products were sold without reporting and paying the tax.|Acts 1981, 67th Leg., p. 1681, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1989, 71st Leg., ch. 240, Sec. 84, eff. Oct. 1, 1989;  Acts 1991, 72nd Leg., ch. 409, Sec. 62, eff. June 7, 1991;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.105, eff. Sept. 1, 1997.|
TX Tax Code § 155.183 (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 F. Administration by Comptroller|Section 155.183. Inspection

Sec. 155.183.  INSPECTION.  (a)  To determine the tax liability of a person dealing in tobacco products or compliance by the person with this chapter, the comptroller may:(1)  inspect any premises, including a vending machine and its contents, where tobacco products 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 tobacco products.(b)  A person dealing in tobacco products 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. 1681, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1989, 71st Leg., ch. 240, Sec. 85, eff. Oct. 1, 1989;  Acts 1991, 72nd Leg., ch. 409, Sec. 63, eff. June 7, 1991;  Acts 1995, 74th Leg., ch. 1000, Sec. 53, eff. Oct. 1, 1995;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.106, eff. Sept. 1, 1997.|
TX Tax Code § 155.184 (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 F. Administration by Comptroller|Section 155.184. Credit for Tax Paid

Sec. 155.184.  CREDIT FOR TAX PAID.  (a)  The comptroller may adopt rules providing for a credit or refund for tax paid on tobacco products if the tobacco products have become unfit for use or consumption or unsalable.(b)  The comptroller may not allow a credit or refund under this section unless the comptroller is satisfied that the tobacco products are unfit for use or consumption or unsalable or have been returned to the manufacturer.|Acts 1981, 67th Leg., p. 1682, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1989, 71st Leg., ch. 240, Sec. 86, eff. Oct. 1, 1989;  Acts 1991, 72nd Leg., ch. 409, Sec. 63, eff. June 7, 1991;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.107, eff. Sept. 1, 1997.|