reglab/statecodes huggingface dataset:
2023 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 154.207. Common Carrier Records

Sec. 154.207.  COMMON CARRIER RECORDS.  (a)  Each common carrier shall keep records of cigarettes transported in this state.
(b)  The comptroller and the attorney general are entitled to access during regular business hours all records pertaining to cigarettes that are transported.
(c)  The records must show for each transaction:
(1)  the name and address of the consignor and consignee;
(2)  the date of delivery;  and
(3)  the amount and type of cigarettes transported or handled.
Acts 1981, 67th Leg., p. 1651, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1989, 71st Leg., ch. 240, Sec. 31, eff. Oct. 1, 1989;  Acts 1991, 72nd Leg., ch. 409, Sec. 28, eff. June 7, 1991;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.47, eff. Sept. 1, 1997.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614), Sec. 13, eff. September 1, 2019.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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 154.406. Disposition of Forfeited Property

Sec. 154.406.  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 154.413, 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 cigarette 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 J. Any unused appropriations remain in the general revenue fund.
(d)  If an automobile or other vehicle seized under Section 154.403 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.
Acts 1981, 67th Leg., p. 1657, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 36, eff. June 7, 1991;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.64, eff. Sept. 1, 1997.
Amended by:
Acts 2011, 82nd Leg., R.S., Ch. 68 (S.B. 934), Sec. 20, eff. September 1, 2011.
2023 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 154.407. Photographic Evidence in Cases Involving Seized Cigarettes

Sec. 154.407.  PHOTOGRAPHIC EVIDENCE IN CASES INVOLVING SEIZED CIGARETTES.  (a)  The comptroller may photograph cigarettes seized under Section 154.403 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 cigarettes.
(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 cigarettes 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. 21, eff. September 1, 2011.
2023 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 154.409. Unstamped Cigarettes

Sec. 154.409.  UNSTAMPED CIGARETTES.  If cigarettes seized under Section 154.403 of this code are unstamped, an officer selling the cigarettes shall affix the required stamps to the cigarettes and deduct the cost of the stamps from the sale proceeds.
Acts 1981, 67th Leg., p. 1658, ch. 389, Sec. 1, eff. Jan. 1, 1982.
2023 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 154.4095. Deceptive Trade Practice

Sec. 154.4095.  DECEPTIVE TRADE PRACTICE.  Selling a package of cigarettes described by Section 154.0415, with or without a stamp, is a deceptive trade practice for the purpose of Subchapter E, Chapter 17, Business & Commerce Code.
Added by Acts 1999, 76th Leg., ch. 1539, Sec. 3, eff. Sept. 1, 1999.
2023 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 154.410. Seizure or Sale No Defense

Sec. 154.410.  SEIZURE OR SALE NO DEFENSE.  The seizure, forfeiture, and sale of cigarettes 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. 1658, ch. 389, Sec. 1, eff. Jan. 1, 1982.
2023 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 154.411. Waiver Permitted

Sec. 154.411.  WAIVER PERMITTED.  (a)  The comptroller may waive a forfeiture proceeding for property seized under Section 154.403 of this code if the owner or possessor of the property:
(1)  affixes the required stamp to the individual packages of cigarettes;  and
(2)  in addition to the value of the stamps required to be affixed, pays to the state through the comptroller a sum equal to the value of the required stamps.
(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. 1658, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1989, 71st Leg., ch. 240, Sec. 44, eff. Oct. 1, 1989;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.65, eff. Sept. 1, 1997.
2023 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 154.412. Payment to Treasury

Sec. 154.412.  PAYMENT TO TREASURY.  The comptroller shall deposit all taxes collected under Section 154.411, after payment of costs, in the treasury to be allocated as provided by Subchapter J.
Acts 1981, 67th Leg., p. 1658, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1989, 71st Leg., ch. 240, Sec. 45, eff. Oct. 1, 1989;  Acts 1991, 72nd Leg., ch. 409, Sec. 37, eff. June 7, 1991;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.66, eff. Sept. 1, 1997.
2023 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 154.413. Preferred State Tax Lien

Sec. 154.413.  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, fines, interest, penalties, and costs due to the state.
Added by Acts 1991, 72nd Leg., ch. 409, Sec. 38, eff. June 7, 1991.
2023 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 154.414. Reciprocal Agreements

Sec. 154.414.  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. 38, eff. June 7, 1991.  Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.67, eff. Sept. 1, 1997.
2023 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 154.415. Donations

Sec. 154.415.  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. 46, eff. Oct. 1, 1989.  Amended by Acts 1997, 75th Leg., ch. 1040, Sec. 45, Sept. 1, 1997;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.68, eff. Sept. 1, 1997.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 154 - Cigarette Tax › Subchapter I. Penalties › Section 154.501. Penalties

Sec. 154.501.  PENALTIES.  (a)  A person violates this chapter if the person:
(1)  is a distributor, wholesaler, manufacturer, export warehouse, importer, bonded agent, interstate warehouse, manufacturer's representative, or retailer and fails to keep records required by this chapter;
(2)  engages in the business of a bonded agent, interstate warehouse, distributor, wholesaler, manufacturer, export warehouse, importer, or retailer without a valid permit;
(3)  is a distributor, wholesaler, manufacturer, export warehouse, importer, bonded agent, interstate warehouse, or retailer and fails to make a report or makes a false or incomplete report or application required by this chapter to the comptroller; or
(4)  is a person affected by this chapter and fails or refuses to abide by or violates a provision of this chapter or a rule adopted by the comptroller under this chapter.
(b)  A person who violates this section shall pay to the state a penalty of not more than $2,000 for each violation.
(c)  Each day on which a violation occurs is a separate offense.
(d)  The attorney general shall bring a suit to recover penalties under this section.
(e)  A suit under this section may be brought in a court of competent jurisdiction in Travis County or in any court having jurisdiction.
Acts 1981, 67th Leg., p. 1659, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1985, 69th Leg., ch. 58, Sec. 18, eff. March 1, 1986;  Acts 1989, 71st Leg., ch. 240, Sec. 47, eff. Oct. 1, 1989;  Acts 1991, 72nd Leg., ch. 409, Sec. 39, eff. June 7, 1991;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.69, eff. Sept. 1, 1997;  Acts 2001, 77th Leg., ch. 1263, Sec. 50, eff. Oct. 1, 2001.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614), Sec. 17, eff. September 1, 2019.
Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 19, eff. September 1, 2021.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 154 - Cigarette Tax › Subchapter I. Penalties › Section 154.502. Unstamped Cigarettes

Sec. 154.502.  UNSTAMPED CIGARETTES.  Except as provided by Section 154.026(b), a person commits an offense if the person:
(1)  makes a first sale of unstamped cigarettes;
(2)  sells, offers for sale, or presents as a prize or gift unstamped cigarettes; or
(3)  knowingly consumes, uses, or smokes cigarettes subject to the tax under this chapter without a stamp affixed to each individual package.
Acts 1981, 67th Leg., p. 1659, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Amended by:
Acts 2017, 85th Leg., R.S., Ch. 33 (S.B. 1390), Sec. 5, eff. September 1, 2017.
Acts 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614), Sec. 18, eff. September 1, 2019.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 154 - Cigarette Tax › Subchapter I. Penalties › Section 154.5025. Affixing Stamps to Certain Cigarettes

Sec. 154.5025.  AFFIXING STAMPS TO CERTAIN CIGARETTES.  A person commits an offense if the person knowingly affixes stamps to cigarettes in violation of Section 154.0415.
Added by Acts 1999, 76th Leg., ch. 1539, Sec. 4, eff. Sept. 1, 1999.  Amended by Acts 2001, 77th Leg., ch. 1104, Sec. 4, eff. Sept. 1, 2001.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 154 - Cigarette Tax › Subchapter I. Penalties › Section 154.503. Possession in Quantities Less Than 10,000

Sec. 154.503.  POSSESSION IN QUANTITIES LESS THAN 10,000.  (a)  Except as provided by Sections 154.026(b), 154.041(f), and 154.042, a person commits an offense if the person possesses unstamped cigarettes in quantities less than 10,000.
(b)  This section does not prohibit transportation of cigarettes by a common carrier.
Acts 1981, 67th Leg., p. 1660, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Amended by:
Acts 2017, 85th Leg., R.S., Ch. 33 (S.B. 1390), Sec. 6, eff. September 1, 2017.
Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 20, eff. September 1, 2021.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 154 - Cigarette Tax › Subchapter I. Penalties › Section 154.504. Possession of Quantities Less Than Individual Package

Sec. 154.504.  POSSESSION OF QUANTITIES LESS THAN INDIVIDUAL PACKAGE.  A person commits an offense and is subject to a $100 fine if the person sells cigarettes in quantities less than an individual package containing at least 20 cigarettes.
Acts 1981, 67th Leg., p. 1660, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1997, 75th Leg., ch. 671, Sec. 4.05, eff. Sept. 1, 1997.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 154 - Cigarette Tax › Subchapter I. Penalties › Section 154.505. Cancellation of Stamp

Sec. 154.505.  CANCELLATION OF STAMP.  A person commits an offense if the person knowingly cancels or mutilates, with fraudulent intent or to conceal a violation of this chapter, a stamp affixed to an individual package of cigarettes.
Acts 1981, 67th Leg., p. 1660, ch. 389, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 154 - Cigarette Tax › Subchapter I. Penalties › Section 154.506. Concealment of a Violation

Sec. 154.506.  CONCEALMENT OF A VIOLATION.  A person commits an offense if the person uses any artful device or deceptive practice to conceal a violation of this chapter.
Acts 1981, 67th Leg., p. 1660, ch. 389, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 154 - Cigarette Tax › Subchapter I. Penalties › Section 154.507. Misleading the Comptroller

Sec. 154.507.  MISLEADING THE COMPTROLLER.  A person commits an offense if the person misleads the comptroller in the enforcement of this chapter.
Acts 1981, 67th Leg., p. 1660, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1989, 71st Leg., ch. 240, Sec. 48, eff. Oct. 1, 1989;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.70, eff. Sept. 1, 1997.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 154 - Cigarette Tax › Subchapter I. Penalties › Section 154.508. Refusing to Surrender Cigarettes

Sec. 154.508.  REFUSING TO SURRENDER CIGARETTES.  A person commits an offense if the person refuses to surrender to the comptroller on demand cigarettes possessed in violation of this chapter.
Acts 1981, 67th Leg., p. 1660, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1989, 71st Leg., ch. 240, Sec. 49, eff. Oct. 1, 1989;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.71, eff. Sept. 1, 1997.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 154 - Cigarette Tax › Subchapter I. Penalties › Section 154.509. Permits

Sec. 154.509.  PERMITS.  A person commits an offense if the person acting:
(1)  as a distributor, interstate warehouse, wholesaler, or retailer, receives or possesses cigarettes without having a valid permit;
(2)  as a distributor, interstate warehouse, wholesaler, or retailer, receives or possesses cigarettes without having a permit posted where it can be easily seen by the public;
(3)  as a distributor, interstate warehouse, or wholesaler, does not deliver an invoice to the purchaser as required by Section 154.203;
(4)  as a distributor, interstate warehouse, wholesaler, or retailer, sells cigarettes without having a valid permit; or
(5)  as a bonded agent, interstate warehouse, or export warehouse, stores, distributes, or delivers cigarettes in unstamped packages without having a valid permit, except as provided by Section 154.041(f).
Acts 1981, 67th Leg., p. 1660, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1985, 69th Leg., ch. 58, Sec. 19, eff. March 1, 1986;  Acts 1991, 72nd Leg., ch. 409, Sec. 40, eff. June 7, 1991.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614), Sec. 19, eff. September 1, 2019.
Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 21, eff. September 1, 2021.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 154 - Cigarette Tax › Subchapter I. Penalties › Section 154.5095. Fingerprints

Sec. 154.5095.  FINGERPRINTS.  The comptroller may refuse to grant a permit or may revoke or suspend a permit if the applicant or permit holder fails, on request, to provide a complete set of fingerprints required for searching the Federal Bureau of Investigation identification division files.
Added by Acts 1991, 72nd Leg., ch. 409, Sec. 41, eff. June 7, 1991.  Amended by Acts 1993, 73rd Leg., ch. 790, Sec. 46(20), eff. Sept. 1, 1993;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.72, eff. Sept. 1, 1997.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 154 - Cigarette Tax › Subchapter I. Penalties › Section 154.510. Misdemeanor

Sec. 154.510.  MISDEMEANOR.  An offense under Sections 154.502, 154.503, or 154.505 through 154.509 is a Class A misdemeanor.
Acts 1981, 67th Leg., p. 1660, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 42, eff. June 7, 1991;  Acts 1999, 76th Leg., ch. 1155, Sec. 1, eff. Sept. 1, 1999.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 154 - Cigarette Tax › Subchapter I. Penalties › Section 154.511. Transportation of Cigarettes

Sec. 154.511.  TRANSPORTATION OF CIGARETTES.  A person, other than a common carrier, commits an offense if the person:
(1)  knowingly transports cigarettes without a stamp affixed to each individual package, except as provided by Section 154.024(a) or 154.152(c);
(2)  wilfully refuses to stop a motor vehicle operated to transport cigarettes after a request to stop from an authorized person; or
(3)  while transporting cigarettes refuses to permit a complete inspection of the cargo by an authorized person.
Acts 1981, 67th Leg., p. 1661, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1999, 76th Leg., ch. 1110, Sec. 2, eff. Sept. 1, 1999.
Amended by:
Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 22, eff. September 1, 2021.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 154 - Cigarette Tax › Subchapter I. Penalties › Section 154.512. Inspection of Premises

Sec. 154.512.  INSPECTION OF PREMISES.  A person commits an offense if the person refuses to permit a complete inspection by an authorized representative of the comptroller of any premises where cigarettes are manufactured, produced, stored, transported, sold, or offered for sale or exchange, or fails to produce, on the comptroller's demand, records required by this chapter.
Acts 1981, 67th Leg., p. 1661, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 43, eff. June 7, 1991;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.73, eff. Sept. 1, 1997.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 154 - Cigarette Tax › Subchapter I. Penalties › Section 154.513. Previously Used or Old Design Stamps

Sec. 154.513.  PREVIOUSLY USED OR OLD DESIGN STAMPS.  A person commits an offense if the person:
(1)  uses, sells, offers for sale, or possesses for use or sale previously used stamps;
(2)  attaches or causes to be attached a previously used stamp to an individual package of cigarettes;
(3)  uses or consents to the use of previously used stamps in connection with the sale or offering for sale of cigarettes;  or
(4)  sells, offers for sale, or possesses stamps of an old design more than 60 days after the date of issue of a new design of stamps.
Acts 1981, 67th Leg., p. 1661, ch. 389, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 154 - Cigarette Tax › Subchapter I. Penalties › Section 154.514. Sale of Stamps

Sec. 154.514.  SALE OF STAMPS.  A person commits an offense if the person, without having the requisition from the comptroller as provided by Section 154.044 of this code:
(1)  purchases stamps from a person other than the comptroller;  or
(2)  sells lawfully issued stamps to a person other than the comptroller.
Acts 1981, 67th Leg., p. 1661, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1989, 71st Leg., ch. 240, Sec. 50, eff. Oct. 1, 1989;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.74, eff. Sept. 1, 1997.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 154 - Cigarette Tax › Subchapter I. Penalties › Section 154.515. Possession in Quantities of 10,000 or More

Sec. 154.515.  POSSESSION IN QUANTITIES OF 10,000 OR MORE.  (a)  Except as provided by Sections 154.026(b), 154.041(f), and 154.042, a person commits an offense if the person possesses unstamped cigarettes in quantities of 10,000 or more.
(b)  This section does not prohibit transportation of cigarettes by a common carrier.
Acts 1981, 67th Leg., p. 1661, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Amended by:
Acts 2017, 85th Leg., R.S., Ch. 33 (S.B. 1390), Sec. 7, eff. September 1, 2017.
Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 23, eff. September 1, 2021.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 154 - Cigarette Tax › Subchapter I. Penalties › Section 154.516. Books and Records

Sec. 154.516.  BOOKS AND RECORDS.  A person commits an offense if the person:
(1)  knowingly makes, delivers to, and files with the comptroller a false return or report or an incomplete return or report;
(2)  knowingly fails to make and deliver to the comptroller a return or report as required by this chapter;
(3)  destroys, mutilates, or conceals a book or record required by this chapter;
(4)  refuses to permit the attorney general or the comptroller to inspect and audit books and records that are required by this chapter or that are incidental to the conduct of the cigarette business;
(5)  knowingly makes a false entry or fails to make entries in the books and records as required by this chapter;  or
(6)  fails to keep books and records for four years as required by this chapter.
Acts 1981, 67th Leg., p. 1661, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1985, 69th Leg., ch. 58, Sec. 20, eff. March 1, 1986;  Acts 1989, 71st Leg., ch. 240, Sec. 51, eff. Oct. 1, 1989;  Acts 1991, 72nd Leg., ch. 409, Sec. 44, eff. June 7, 1991;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.75, eff. Sept. 1, 1997.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 154 - Cigarette Tax › Subchapter I. Penalties › Section 154.517. Felony

Sec. 154.517.  FELONY.  An offense under Sections 154.511 through 154.516 is a felony of the third degree.
Acts 1981, 67th Leg., p. 1662, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 44, eff. June 7, 1991.