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 I. Penalties › Section 154.518. Overlap of Penalties

Sec. 154.518.  OVERLAP OF PENALTIES.  If an offense is punishable under Section 154.510 of this code and also under Section 154.517 of this code, the punishment prescribed by Section 154.517 of this code controls.
Acts 1981, 67th Leg., p. 1662, ch. 389, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 154 - Cigarette Tax › Subchapter I. Penalties › Section 154.519. Venue

Sec. 154.519.  VENUE.  Venue of a prosecution for an offense punishable under Section 154.510 or 154.517 of this code is in Travis County or in the county where the offense occurred.
Acts 1981, 67th Leg., p. 1662, ch. 389, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 154 - Cigarette Tax › Subchapter I. Penalties › Section 154.520. Counterfeit Stamps

Sec. 154.520.  COUNTERFEIT STAMPS.  (a)  A person commits an offense if the person:
(1)  prints, engraves, makes, duplicates, issues, sells, or circulates counterfeit stamps;
(2)  possesses, with intent to use, sell, circulate, or pass, a counterfeit stamp;
(3)  uses or consents to the use of a counterfeit stamp in the sale or offering for sale of cigarettes; or
(4)  places or causes to be placed a counterfeit stamp on an individual package of cigarettes.
(b)  An offense under this section is a felony punishable by confinement in the Texas Department of Criminal Justice for not less than 2 years nor more than 20 years.
(c)  Venue of a prosecution under this section is in Travis County.
Acts 1981, 67th Leg., p. 1662, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 25.154, eff. September 1, 2009.
Acts 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614), Sec. 20, eff. September 1, 2019.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 154 - Cigarette Tax › Subchapter J. Nature of Tax and Disposition of Funds › Section 154.601. Nature of Tax

Sec. 154.601.  NATURE OF TAX.  (a)  The tax imposed by this chapter is not an occupation tax.
(b)  If a court of competent jurisdiction declares the tax imposed by this chapter to be an occupation tax:
(1)  the legislature intends that the holding not affect the validity of the remaining provisions of this chapter;  and
(2)  the net revenue is allocated to the general revenue fund, except that one-fourth of the net revenue shall be transferred from the general revenue fund to the available school fund.
(c)  A tax imposed by this chapter is in lieu of any other occupation or excise tax imposed by the state or a political subdivision of the state on cigarettes.
Acts 1981, 67th Leg., p. 1663, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., p. 2777, ch. 752, Sec. 9(d), eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 154 - Cigarette Tax › Subchapter J. Nature of Tax and Disposition of Funds › Section 154.602. Funds for Enforcement

Sec. 154.602.  FUNDS FOR ENFORCEMENT.  The legislature may appropriate money from the cigarette tax to the comptroller for manufacturing and printing of cigarette tax stamps and for the administration of the duties of the comptroller under this chapter.  Amounts appropriated under this subsection shall be taken from revenue received from the cigarette tax before the revenue is allocated under Section 154.603 of this code to the funds specified by that section and shall be deposited to the credit of the treasury fiscal agency fund.
Acts 1981, 67th Leg., p. 1663, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., p. 2776, ch. 752, Sec. 9(c), eff. Jan. 1, 1982;  Acts 1987, 70th Leg., ch. 418, Sec. 1, eff. June 17, 1987;  Acts 1989, 71st Leg., ch. 290, Sec. 52, eff. Oct. 1, 1989;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.76, eff. Sept. 1, 1997.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 154 - Cigarette Tax › Subchapter J. Nature of Tax and Disposition of Funds › Section 154.603. Disposition of Revenue

Sec. 154.603.  DISPOSITION OF REVENUE.  (a)  After the deductions for the purposes provided by Section 154.602 of this code, the revenue remaining of the first $2 of tax received per 1,000 cigarettes for cigarettes weighing three pounds or less per thousand and the first $4.10 per 1,000 cigarettes of the tax received for cigarettes weighing more than three pounds per thousand is allocated:
(1)  18.75 percent to the foundation school fund;  and
(2)  81.25 percent to the general revenue fund.
(b)  The revenue remaining after the deductions for the purposes provided by Section 154.602 of this code and allocation under Subsection (a) of this section is allocated to the general revenue fund.
(c), (d) Repealed by Acts 1993, 73rd Leg., ch. 679, Sec. 68, eff. Sept. 1, 1993.
Acts 1981, 67th Leg., p. 1663, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., p. 2776, ch. 752, Sec. 9(b), eff. Jan. 1, 1982;  Acts 1983, 68th Leg., p. 2025, ch. 367, Sec. 6, eff. Sept. 1, 1985;  Acts 1984, 68th Leg., 2nd C.S., ch. 28, art. II, part B, Sec. 3, eff. Sept. 1, 1984;  Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2, Sec. 3, eff. Oct. 2, 1984;  Sec. 4, eff. Sept. 1, 1985;  Acts 1985, 69th Leg., ch. 69, art. 9, Sec. 3, eff. Sept. 1, 1986;  Sec. 4, eff. Sept. 1, 1987;  Acts 1987, 70th Leg., ch. 418, Sec. 2, eff. June 17, 1987;  Acts 1989, 71st Leg., ch. 240, Sec. 53, eff. Oct. 1, 1989.  Amended by Acts 1993, 73rd Leg., ch. 679, Sec. 66, 68, eff. Sept. 1, 1993.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 154 - Cigarette Tax › Subchapter J. Nature of Tax and Disposition of Funds › Section 154.6035. Allocation of Certain Revenue to Property Tax Relief Fund

Sec. 154.6035.  ALLOCATION OF CERTAIN REVENUE TO PROPERTY TAX RELIEF FUND.  Notwithstanding Section 154.603, all proceeds from the collection of taxes imposed by this chapter attributable to the portion of the tax rate in excess of $20.50 per thousand on cigarettes, regardless of weight, shall be deposited to the credit of the property tax relief fund under Section 403.109, Government Code.
Added by Acts 2006, 79th Leg., 3rd C.S., Ch. 3 (H.B. 2), Sec. 4(a), eff. September 1, 2006.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 155 - Cigars and Tobacco Products Tax › Subchapter A. General Provisions › Section 155.002. Storage

Sec. 155.002.  STORAGE.  (a)  The commercial business location where tobacco products are stored or kept cannot be a residence or a unit in a public storage facility.
(b)  This section does not apply to a manufacturer's representative.
Added by Acts 2001, 77th Leg., ch. 540, Sec. 5, eff. Sept. 1, 2001.  Amended by Acts 2003, 78th Leg., ch. 209, Sec. 27, eff. Oct. 1, 2003.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 155 - Cigars and Tobacco Products Tax › Subchapter B. Imposition and Rate of Tax › Section 155.021. Tax Imposed on Cigars

Sec. 155.021.  TAX IMPOSED ON CIGARS.  (a)  A tax is imposed and becomes due and payable when a permit holder receives cigars for the purpose of making a first sale in this state.
(b)  The tax rates are:
(1)  one cent per 10 or fraction of 10 on cigars weighing three pounds or less per thousand;
(2)  $7.50 per thousand on cigars that:
(A)  weigh more than three pounds per thousand;  and
(B)  sell at factory list price, exclusive of any trade discount, special discount, or deal, for 3.3 cents or less each;
(3)  $11 per thousand on cigars that:
(A)  weigh more than three pounds per thousand;
(B)  sell at factory list price, exclusive of any trade discount, special discount, or deal, for more than 3.3 cents each;  and
(C)  contain no substantial amount of nontobacco ingredients;  and
(4)  $15 per thousand on cigars that:
(A)  weigh more than three pounds per thousand;
(B)  sell at factory list price, exclusive of any trade discount, special discount, or deal, for more than 3.3 cents each;  and
(C)  contain a substantial amount of nontobacco ingredients.
(c)  Cigars taxed under Subsections (b)(3) and (b)(4) of this section are presumed to contain a substantial amount of nontobacco ingredients unless the report on the cigars required by Section 155.111 of this code is accompanied by an affidavit stating that specific cigars described in the report do not contain sheet wrapper, sheet binder, or sheet filler.  If the manufacturer prepares the report, the manufacturer shall make the affidavit.  If the distributor prepares the report, the manufacturer and the distributor shall make the affidavit.
Acts 1981, 67th Leg., p. 1667, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2, Sec. 5, eff. Oct. 2, 1984;  Acts 1991, 72nd Leg., ch. 409, Sec. 46, eff. June 7, 1991.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 155 - Cigars and Tobacco Products Tax › Subchapter B. Imposition and Rate of Tax › Section 155.0211. Tax Imposed on Tobacco Products Other Than Cigars

Sec. 155.0211.  TAX IMPOSED ON TOBACCO PRODUCTS OTHER THAN CIGARS.  (a)  A tax is imposed and becomes due and payable when a permit holder receives tobacco products other than cigars, for the purpose of making a first sale in this state.
(b)  Except as provided by Subsection (c), the tax rate for each can or package of a tobacco product other than cigars is $1.22 per ounce and a proportionate rate on all fractional parts of an ounce.
(c)  The tax imposed on a can or package of a tobacco product other than cigars that weighs less than 1.2 ounces is equal to the amount of the tax imposed on a can or package of a tobacco product that weighs 1.2 ounces.
(d)  The computation of the tax under this section and the applicability of Subsection (c) shall be based on the net weight as listed by the manufacturer.  The total tax to be imposed on a unit that contains multiple individual cans or packages is the sum of the taxes imposed by this section on each individual can or package intended for sale or distribution at retail.
(e)  A change in the tax rate in effect for a state fiscal year that occurs in accordance with this section does not affect taxes imposed before that fiscal year, and the rate in effect when those taxes were imposed continues in effect for purposes of the liability for and collection of those taxes.
Added by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2, Sec. 6, eff. Oct. 2, 1984.  Amended by Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 4, Sec. 2;  Acts 1990, 71st Leg., 6th C.S., ch. 5, Sec. 2.02, eff. July 1, 1990;  Acts 1991, 72nd Leg., ch. 409, Sec. 47, eff. June 7, 1991.
Amended by:
Acts 2006, 79th Leg., 3rd C.S., Ch. 7 (H.B. 5), Sec. 2, eff. January 1, 2007.
Acts 2009, 81st Leg., R.S., Ch. 285 (H.B. 2154), Sec. 10, eff. September 1, 2009.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 155 - Cigars and Tobacco Products Tax › Subchapter B. Imposition and Rate of Tax › Section 155.0212. Liability of Permitted Distributor

Sec. 155.0212.  LIABILITY OF PERMITTED DISTRIBUTOR.  A permitted distributor who makes a first sale to a permitted distributor in this state is liable for and shall pay the tax imposed by this chapter.
Added by Acts 2019, 86th Leg., R.S., Ch. 894 (H.B. 3475), Sec. 2, eff. September 1, 2019.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 155 - Cigars and Tobacco Products Tax › Subchapter B. Imposition and Rate of Tax › Section 155.023. Payment of Tax

Sec. 155.023.  PAYMENT OF TAX.  (a)  A distributor shall pay the tax on tobacco products received for the purpose of making a first sale at the time the distributor files the report required by Section 155.111.  A distributor shall pay the tax by cashier's check payable to the comptroller, by electronic funds transfer to the comptroller or by any other method of payment authorized by the comptroller.
(b)  The person in possession of tobacco products has the burden to prove payment of the tax on the products.
Acts 1981, 67th Leg., p. 1668, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 47, eff. June 7, 1991;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.77, eff. Sept. 1, 1997.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 155 - Cigars and Tobacco Products Tax › Subchapter B. Imposition and Rate of Tax › Section 155.024. Exception for Personal Use

Sec. 155.024.  EXCEPTION FOR PERSONAL USE.  A person who personally transports cigars or tobacco products in quantities or amounts that would ordinarily retail at 25 cents or less is not required to pay the tax imposed by this chapter if the person uses the cigars or tobacco products and does not sell them or offer them for sale.
Acts 1981, 67th Leg., p. 1662, ch. 389, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 155 - Cigars and Tobacco Products Tax › Subchapter B. Imposition and Rate of Tax › Section 155.025. Manufacturing Exemption

Sec. 155.025.  MANUFACTURING EXEMPTION.  Raw tobacco sold to a permitted manufacturer in this state for the purpose of using the tobacco in manufacturing is not subject to the taxes imposed by this chapter.
Added by Acts 2019, 86th Leg., R.S., Ch. 894 (H.B. 3475), Sec. 2, eff. September 1, 2019.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 155 - Cigars and Tobacco Products Tax › Subchapter B. Imposition and Rate of Tax › Section 155.026. Penalty for Failure to Pay Tax

Sec. 155.026.  PENALTY FOR FAILURE TO PAY TAX.  (a)  A distributor who fails to timely pay the tax when due shall pay five percent of the amount of tax then due as a penalty, and if the distributor fails to pay the tax on or before the 30th day after the day on which the tax is due, the distributor shall pay an additional five percent.
(b)  The minimum penalty imposed by this section is $50.
(c)  The dishonor of a check delivered to the treasury for payment of taxes constitutes a failure to pay the tax when due.
Acts 1981, 67th Leg., p. 1669, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1983, 68th Leg., p. 451, ch. 93, Sec. 3, eff. Sept. 1, 1983;  Acts 1991, 72nd Leg., ch. 409, Sec. 47, eff. June 7, 1991.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 155 - Cigars and Tobacco Products Tax › Subchapter B. Imposition and Rate of Tax › Section 155.027. Venue

Sec. 155.027.  VENUE.  Venue of a suit for collection of a penalty for late payment of taxes is in Travis County.
Acts 1981, 67th Leg., p. 1669, ch. 389, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 155 - Cigars and Tobacco Products Tax › Subchapter B. Imposition and Rate of Tax › Section 155.028. Impact of Tax

Sec. 155.028.  IMPACT OF TAX. The ultimate consumer or user in this state bears the impact of the tax imposed by this chapter. If another person pays the tax, the amount of the tax is added to the price charged to the ultimate consumer or user.
Added by Acts 2019, 86th Leg., R.S., Ch. 894 (H.B. 3475), Sec. 2, eff. September 1, 2019.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 155 - Cigars and Tobacco Products Tax › Subchapter C. Permits › Section 155.041. Permits

Sec. 155.041.  PERMITS.  (a)  A person may not engage in business as a distributor, wholesaler, bonded agent, interstate warehouse, manufacturer, export warehouse, importer, or retailer unless the person has applied for and received the applicable permit from the comptroller.
(b)  Each distributor, wholesaler, bonded agent, interstate warehouse, manufacturer, export warehouse, importer, or retailer shall obtain a permit for each place of business owned or operated by the distributor, wholesaler, bonded agent, interstate warehouse, manufacturer, export warehouse, importer, or retailer.
(c)  The comptroller shall prescribe the form and content of an application for a permit and shall furnish the form on request of an applicant.
(d)  The applicant shall accurately complete all information required by the application and provide the comptroller with additional information the comptroller considers necessary.
(e)  The comptroller may require each corporation, association, joint venture, syndicate, partnership, or proprietorship to furnish financial information regarding the applicant and to provide the identity of each officer, director, stockholder owning 10 percent or more of the outstanding stock, partner, member, owner, or managing employee.
(f)  Each distributor, wholesaler, and retailer that applies for a permit to sell tobacco products from a vehicle must provide the make, model, vehicle identification number, registration number, and any other information required by the comptroller.
(g)  All financial information provided under this section is confidential and not subject to Chapter 552, Government Code.
(h)  Permits for engaging in business as a distributor, wholesaler, bonded agent, interstate warehouse, manufacturer, export warehouse, importer, or retailer shall be governed exclusively by the provisions of this code.
(i)  A person may not hold a distributor's permit issued by this state and an interstate warehouse's permit for the same location.
Acts 1981, 67th Leg., p. 1669, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1985, 69th Leg., ch. 58, Sec. 23, eff. March 1, 1986;  Acts 1989, 71st Leg., ch. 240, Sec. 54, eff. Oct. 1, 1989;  Acts 1991, 72nd Leg., ch. 409, Sec. 48, eff. June 7, 1991;  Acts 1995, 74th Leg., ch. 76, Sec. 5.95(88), eff. Sept. 1, 1995;  Acts 1995, 74th Leg., ch. 1000, Sec. 47, eff. Oct. 1, 1995;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.78, eff. Sept. 1, 1997;  Acts 2001, 77th Leg., ch. 1263, Sec. 52, eff. Oct. 1, 2001.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 894 (H.B. 3475), Sec. 3, eff. September 1, 2019.
Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 25, eff. September 1, 2021.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 155 - Cigars and Tobacco Products Tax › Subchapter C. Permits › Section 155.0415. Sales: Permit Holders and Nonpermit Holders

Sec. 155.0415.  SALES:  PERMIT HOLDERS AND NONPERMIT HOLDERS.  (a)  Except for retail sales to consumers, tobacco products may only be sold or distributed by and between permit holders as provided by this section.
(b)  A person who is not a permit holder may not sell or distribute tobacco products on which a tax of more than $50 has been paid or is due.
(c)  A manufacturer outside this state who is not a permitted distributor may sell tobacco products only to a permitted distributor or a permitted interstate warehouse.
(d)  A permitted distributor may sell tobacco products only to a permitted distributor, wholesaler, or retailer.  A permitted distributor who manufactures or produces tobacco products in this state may sell those tobacco products to a permitted interstate warehouse.
(e)  A permitted importer may sell tobacco products only to a permitted interstate warehouse, distributor, wholesaler, or retailer.
(f)  A permitted wholesaler may sell tobacco products only to a permitted interstate warehouse, distributor, wholesaler, or retailer.
(g)  A permitted retailer may sell tobacco products only to the consumer and may purchase tobacco products only from a permitted distributor or wholesaler in this state.
(h)  A permitted export warehouse may sell tobacco products only to persons authorized to sell or consume untaxed tobacco products outside the United States.
(i)  A manufacturer's representative may sell tobacco products only to a permitted distributor, wholesaler, or retailer.
(j)  A permitted interstate warehouse may sell tobacco products only in an interstate warehouse transaction.  An interstate warehouse may not make an intrastate sale of tobacco products without written authorization by the comptroller.
Added by Acts 1991, 72nd Leg., ch. 409, Sec. 49, eff. June 7, 1991.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 894 (H.B. 3475), Sec. 4, eff. September 1, 2019.
Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 26, eff. September 1, 2021.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 155 - Cigars and Tobacco Products Tax › Subchapter C. Permits › Section 155.045. Combination Permit

Sec. 155.045.  COMBINATION PERMIT.  The comptroller may issue a combination permit for cigarettes and tobacco products under Section 154.102.  A person who receives a combination permit is subject to the provisions of this chapter in the same manner as a person holding a single permit under this chapter.
Acts 1981, 67th Leg., p. 1670, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1985, 69th Leg., ch. 58, Sec. 24, eff. March 1, 1986;  Acts 1989, 71st Leg., ch. 240, Sec. 58, eff. Oct. 1, 1989;  Acts 1991, 72nd Leg., ch. 409, Sec. 50, eff. June 7, 1991;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.79, eff. Sept. 1, 1997.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 155 - Cigars and Tobacco Products Tax › Subchapter C. Permits › Section 155.048. Issuance of Permits

Sec. 155.048.  ISSUANCE OF PERMITS.  (a)  The comptroller shall issue a permit to a distributor, wholesaler, bonded agent, interstate warehouse, manufacturer, importer, or retailer if the comptroller:
(1)  has received an application and fee, if required;
(2)  does not reject the application and deny the permit under Section 155.0481; and
(3)  determines that issuing the permit will not jeopardize the administration and enforcement of this chapter.
(b)  The permit shall be issued for a designated place of business, except as provided by Section 155.053.
(c)  The permits are nonassignable.
(d)  The permit must indicate the type of permit that it is and authorize the sale of tobacco products in this state, except as provided by Section 155.0415(j).  The permit must show that it is revocable and shall be forfeited or suspended if the conditions of issuance, provisions of this chapter, or rules of the comptroller are violated.
Acts 1981, 67th Leg., p. 1670, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1985, 69th Leg., ch. 58, Sec. 26, eff. March 1, 1986;  Acts 1989, 71st Leg., ch. 240, Sec. 61, eff. Oct. 1, 1989;  Acts 1991, 72nd Leg., ch. 409, Sec. 50, eff. June 7, 1991;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.80, eff. Sept. 1, 1997;  Acts 2001, 77th Leg., ch. 1263, Sec. 53, eff. Oct. 1, 2001.
Amended by:
Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 27, eff. September 1, 2021.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 155 - Cigars and Tobacco Products Tax › Subchapter C. Permits › Section 155.0481. Denial of Permit

Sec. 155.0481.  DENIAL OF PERMIT.  The comptroller may reject an application and deny a permit if the comptroller finds, after notice and opportunity for hearing, any of the following:
(1)  the premises where business will be conducted are not adequate to protect the tobacco products;  or
(2)  the applicant or managing employee, or, if the applicant is a corporation, an officer, director, manager, or any stockholder who holds directly or through family or partner relationship 10 percent or more of the corporation's stock, or, if the applicant is a partnership, a partner or manager:
(A)  has failed to disclose any information required by Sections 155.041(d), (e), and (f), including prior business experience, financial condition of the permit holder, present or previous business affiliations, prior employment, and any conviction of a felony, or has made a false statement in the application;  or
(B)  has previously violated provisions of this chapter.
Added by Acts 1991, 72nd Leg., ch. 409, Sec. 50, eff. June 7, 1991.  Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.81, eff. Sept. 1, 1997.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 155 - Cigars and Tobacco Products Tax › Subchapter C. Permits › Section 155.049. Permit Year; Fees

Sec. 155.049.  PERMIT YEAR;  FEES.  (a)  A permit required by this chapter expires on the last day of February of each year, except the retailer's permit required by Section 155.041 expires on the last day of May of each even-numbered year.
(b)  An application for a permit required by this chapter must be accompanied by a fee of:
(1)  $300 for a bonded agent's permit;
(1-a)  $300 for an interstate warehouse's permit;
(2)  $300 for a distributor's permit;
(3)  $200 for a wholesaler's permit;
(4)  $15 for each permit for a vehicle if the applicant is also applying for a permit as a bonded agent, distributor, or wholesaler or has received a current permit from the comptroller under Sections 155.041 and 155.048; and
(5)  $180 for a retailer's permit.
(c)  A fee is not required for an export warehouse permit.
(d)  For a new or renewal permit required by Section 155.041, the comptroller shall prorate the fee according to the number of months remaining during the calendar year that the permit is to be in effect.
(e)  A person who does not obtain a permit each year in a timely manner must pay a late fee of $50 in addition to the application fee for the permit.
(f)  If at the date of issuance a permit will expire within three months, the comptroller may collect the prorated permit fee or the fee for a current year and, with the consent of the permit holder, may collect the fee for the next permit year and issue a permit or permits for both periods, as applicable.
(g)  A person issued a permit for a place of business that permanently closes before the permit expiration date is not entitled to a refund of the permit fee.
Acts 1981, 67th Leg., p. 1670, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1985, 69th Leg., ch. 58, Sec. 27, eff. March 1, 1986;  Acts 1989, 71st Leg., ch. 240, Sec. 62, eff. Oct. 1, 1989;  Acts 1991, 72nd Leg., ch. 409, Sec. 50, eff. June 7, 1991;  Acts 1997, 75th Leg., ch. 671, Sec. 4.06, eff. Sept. 1, 1997;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.82, eff. Sept. 1, 1997.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 894 (H.B. 3475), Sec. 5, eff. September 1, 2019.
Acts 2019, 86th Leg., R.S., Ch. 894 (H.B. 3475), Sec. 6, eff. September 1, 2019.
Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 28, eff. September 1, 2021.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 155 - Cigars and Tobacco Products Tax › Subchapter C. Permits › Section 155.050. Payment for Permits

Sec. 155.050.  PAYMENT FOR PERMITS.  (a)  An applicant for a permit required by Section 155.041 shall send the required fee with the application.
(b)  The payment must be made in cash or by money order, check, or credit card.
(c)  A permit may not be issued in exchange for a check until after the comptroller has received full payment on the check.
Acts 1981, 67th Leg., p. 1671, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1989, 71st Leg., ch. 240, Sec. 63, eff. Oct. 1, 1989;  Acts 1991, 72nd Leg., ch. 409, Sec. 50, eff. June 7, 1991;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.83, eff. Sept. 1, 1997.
Amended by:
Acts 2021, 87th Leg., R.S., Ch. 717 (H.B. 3578), Sec. 2, eff. September 1, 2021.
Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 29, eff. September 1, 2021.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 155 - Cigars and Tobacco Products Tax › Subchapter C. Permits › Section 155.053. Display of Permit

Sec. 155.053.  DISPLAY OF PERMIT.  (a)  Each permit holder shall keep the permit on public display at the place of business for which the permit was issued.
(b)  Each permit holder who has a permit assigned to a vehicle shall post the permit in a conspicuous place on the vehicle.
(c)  Each retailer who operates a vending machine that includes tobacco products shall place a retailer's permit on the machine.
Acts 1981, 67th Leg., p. 1671, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1985, 69th Leg., ch. 58, Sec. 29, eff. March 1, 1986;  Acts 1991, 72nd Leg., ch. 409, Sec. 50, eff. June 7, 1991.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 155 - Cigars and Tobacco Products Tax › Subchapter C. Permits › Section 155.058. Revenue

Sec. 155.058.  REVENUE.  (a)  Except as provided by Subsection (b), revenue from the sale of permits to distributors, wholesalers, bonded agents, and interstate warehouses is allocated in the same manner that other revenue is allocated by Subchapter H.
(b)  Revenue from the sale of retailer's permits shall be deposited as provided by Section 161.0903, Health and Safety Code, and may be appropriated only as provided by that section.
(c)  Repealed by Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 35(b)(4), eff. September 1, 2021.
(d)  Repealed by Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 35(b)(4), eff. September 1, 2021.
(e)  Repealed by Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 35(b)(4), eff. September 1, 2021.
Acts 1981, 67th Leg., p. 1672, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1985, 69th Leg., ch. 58, Sec. 33, eff. March 1, 1986;  Acts 1991, 72nd Leg., ch. 409, Sec. 50, eff. June 7, 1991;  Acts 1997, 75th Leg., ch. 671, Sec. 4.07, eff. Sept. 1, 1997.
Amended by:
Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 30, eff. September 1, 2021.
Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 35(b)(4), eff. September 1, 2021.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 155 - Cigars and Tobacco Products Tax › Subchapter C. Permits › Section 155.059. Final Suspension or Revocation of Permit

Sec. 155.059.  FINAL SUSPENSION OR REVOCATION OF PERMIT.  (a)  The comptroller may revoke or suspend a person's permit if the comptroller finds, after notice and hearing as provided by this section, that the permit holder violated this chapter or an administrative rule made under this chapter.
(b)  If the comptroller intends to suspend or revoke a permit, the comptroller shall provide the permit holder with written notice that includes a statement:
(1)  of the reason for the intended revocation or suspension;
(2)  that the permit holder is entitled to a hearing by the comptroller on the proposed suspension or revocation;  and
(3)  of the date, time, and place of the hearing.
(c)  The comptroller shall deliver the written notice by personal service or by mail to the permit holder's mailing address as it appears in the comptroller's records.  Service by mail is complete when the notice is deposited with the United States Postal Service.
(d)  The comptroller shall give the permit holder not less than 10 days' notice of a final hearing.
(e)  A permit holder may appeal the decision of the comptroller to a district court in Travis County not later than the 30th day after the date the comptroller's decision becomes final.
(f)  A person whose permit is suspended or revoked may not sell, offer for sale, or distribute tobacco products from the place of business to which the permit applied until a new permit is granted or the suspension is removed.
(g)  If the comptroller suspends or revokes a permit, the comptroller shall provide written notice of the suspension or revocation, within a reasonable time, to each permit holder in the state.  A permit holder violates Section 155.0415(a) by selling or distributing tobacco products to a person whose permit has been suspended or revoked only after the permit holder receives written notice of the suspension or revocation from the comptroller.
Acts 1981, 67th Leg., p. 1672, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1985, 69th Leg., ch. 58, Sec. 34, eff. March 1, 1986;  Acts 1989, 71st Leg., ch. 240, Sec. 67, eff. Oct. 1, 1989;  Acts 1991, 72nd Leg., ch. 409, Sec. 50, eff. June 7, 1991;  Acts 1995, 74th Leg., ch. 1000, Sec. 48, eff. Oct. 1, 1995;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.84, eff. Sept. 1, 1997;  Acts 1999, 76th Leg., ch. 1467, Sec. 2.43, eff. Oct. 1, 1999.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 155 - Cigars and Tobacco Products Tax › Subchapter C. Permits › Section 155.0591. Summary Suspension of a Permit

Sec. 155.0591.  SUMMARY SUSPENSION OF A PERMIT.  (a)  The comptroller may suspend a person's permit without notice or a hearing for the person's failure to comply with this chapter or a rule adopted under this chapter if the person's continued operation constitutes an immediate and substantial threat to the collection of taxes imposed by this chapter and attributable to the person's operation.
(b)  If the comptroller summarily suspends a person's permit, proceedings for a preliminary hearing before the comptroller or the comptroller's representative must be initiated simultaneously with the summary suspension.  The preliminary hearing shall be set for a date not later than 10 days after the date of the summary suspension, unless the parties agree to a later date.
(c)  At the preliminary hearing, the permit holder must show cause why the permit should not remain suspended pending a final hearing on suspension or revocation.
(d)  Chapter 2001, Government Code, does not apply to a summary suspension under this section.
(e)  To initiate a proceeding to suspend summarily a person's permit, the comptroller shall serve notice on the permit holder informing the permit holder of the right to a preliminary hearing before the comptroller or the comptroller's representative and of the time and place of the preliminary hearing.  The notice must be personally served on the permit holder or an officer, employee, or agent of the permit holder or sent by certified or registered mail, return receipt requested, to the permit holder's mailing address as it appears in the comptroller's records.  The notice must state the alleged violations that constitute the grounds for summary suspension.  The suspension is effective at the time the notice is served.  If notice is served in person, the permit holder shall immediately surrender the permit to the comptroller. If notice is served by mail, the permit holder shall immediately return the permit to the comptroller.
(f)  Section 155.059, governing hearings for final suspension or revocation of a permit under this chapter, governs a final administrative hearing.
Added by Acts 1995, 74th Leg., ch. 1000, Sec. 49, eff. Oct. 1, 1995.  Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.85, eff. Sept. 1, 1997.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 155 - Cigars and Tobacco Products Tax › Subchapter C. Permits › Section 155.0595. Hearings

Sec. 155.0595.  HEARINGS.  Unless otherwise provided by this chapter, the comptroller shall conduct all hearings required by this chapter in accordance with Chapter 2001, Government Code.  The comptroller may designate one or more representatives to conduct the hearings and may prescribe the rules of procedure governing the hearings.
Added by Acts 1991, 72nd Leg., ch. 409, Sec. 50, eff. June 7, 1991.  Amended by Acts 1995, 74th Leg., ch. 76, Sec. 5.95(49), eff. Sept. 1, 1995;  Acts 1995, 74th Leg., ch. 1000, Sec. 50, eff. Oct. 1, 1995;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.86, eff. Sept. 1, 1997.
2023 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 155.101. Record of Purchase or Receipt

Sec. 155.101.  RECORD OF PURCHASE OR RECEIPT.  Each distributor, wholesaler, bonded agent, interstate warehouse, and export warehouse shall keep records at each place of business of all tobacco products purchased or received.  Each retailer shall keep records at a single commercial business location, which the retailer shall designate as its principal place of business in the state, of all tobacco products purchased and received.  These records must include:
(1)  the name and address of the shipper or carrier and the mode of transportation;
(2)  all shipping records or copies of records, including invoices, bills of lading, waybills, freight bills, and express receipts;
(3)  the date and the name of the place of origin of the tobacco product shipment;
(4)  the date and the name of the place of arrival of the tobacco product shipment;
(5)  a statement of the number, kind, and price paid for the tobacco products;
(6)  the name, address, permit number, and tax identification number of the seller;
(7)  in the case of a distributor, the manufacturer's list price for the tobacco products;
(8)  for tobacco products other than cigars, the net weight as listed by the manufacturer for each unit; and
(9)  any other information required by rules of the comptroller.
Acts 1981, 67th Leg., p. 1674, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1985, 69th Leg., ch. 58, Sec. 35, eff. March 1, 1986;  Acts 1991, 72nd Leg., ch. 409, Sec. 51, eff. June 7, 1991;  Acts 1995, 74th Leg., ch. 1000, Sec. 51, eff. Oct. 1, 1995;  Acts 1997, 75th Leg., ch. 1040, Sec. 47, eff. Sept. 1, 1997;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.87, eff. Sept. 1, 1997.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 285 (H.B. 2154), Sec. 11, eff. September 1, 2009.
Acts 2019, 86th Leg., R.S., Ch. 894 (H.B. 3475), Sec. 7, eff. September 1, 2019.
Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 31, eff. September 1, 2021.
2023 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 155.102. Report of Sale or Use

Sec. 155.102.  REPORT OF SALE OR USE.  (a)  Each interstate warehouse, distributor, and wholesaler shall keep at each place of business in this state records of each sale, distribution, exchange, or use of tobacco products whether taxed under this chapter or not.  Each interstate warehouse, distributor, and wholesaler shall prepare and retain an original invoice for each transaction involving tobacco products.  Each interstate warehouse, distributor, or wholesaler shall keep any supporting documentation, including bills of lading, showing shipment and receipt used in preparing the invoices at the place of business of the interstate warehouse, distributor, or wholesaler.  The interstate warehouse, distributor, or wholesaler shall prepare and deliver a duplicate invoice to the purchaser.
(b)  The records for each sale, distribution, exchange, or use of tobacco products must show:
(1)  the purchaser's name and address, permit number, or tax identification number;
(2)  the method of delivery and the name of the common carrier or other person delivering the tobacco products;
(3)  the date, amount, and type of tobacco products sold, distributed, exchanged, or used;
(4)  the price received for the tobacco products;
(5)  the number and kind of tobacco products on which the tax has been paid; and
(6)  for sales from a manufacturer to a distributor or interstate warehouse, the manufacturer's list price for the tobacco products.
(c)  In addition to the information required under Subsection (b), the records for each sale, distribution, exchange, or use of tobacco products other than cigars must show the net weight as listed by the manufacturer for each unit.
(d)  On request by the comptroller, an interstate warehouse shall provide to the comptroller copies of periodic tobacco product reports filed with each state into which the interstate warehouse sells tobacco products and copies of each report required under 15 U.S.C. Section 376.
Acts 1981, 67th Leg., p. 1674, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 51, eff. June 7, 1991;  Acts 1997, 75th Leg., ch. 1040, Sec. 48, eff. Sept. 1, 1997.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 285 (H.B. 2154), Sec. 12, eff. September 1, 2009.
Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 32, eff. September 1, 2021.
2023 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 155.103. Manufacturer's Records and Reports

Sec. 155.103.  MANUFACTURER'S RECORDS AND REPORTS.  (a)  A manufacturer who sells tobacco products to a permit holder in this state shall keep records showing:
(1)  the number and kind of tobacco products sold;
(2)  the date the tobacco products were sold;
(3)  the name and permit number of the permit holder;
(4)  the manufacturer's list price for the tobacco products;
(5)  the place where the tobacco products were shipped;  and
(6)  the name of the common carrier.
(a-1)  In addition to the information required under Subsection (a), the records for each sale of tobacco products other than cigars must show the net weight as listed by the manufacturer for each unit.
(b)  A manufacturer who sells tobacco products to a permit holder in this state shall file with the comptroller, on or before the last day of each month, a report showing the information required to be listed by Subsections (a) and (a-1), if applicable, for the previous month.
Acts 1981, 67th Leg., p. 1675, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 51, eff. June 7, 1991;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.88, eff. Sept. 1, 1997;  Acts 1999, 76th Leg., ch. 1467, Sec. 2.44, eff. Oct. 1, 1999.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 285 (H.B. 2154), Sec. 13, eff. September 1, 2009.
2023 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 155.104. Manufacturer's Representative's Records

Sec. 155.104.  MANUFACTURER'S REPRESENTATIVE'S RECORDS.  A manufacturer's representative shall keep the same records that are required of a wholesaler. The manufacturer's representative shall deliver a duplicate of the invoice required by Section 155.102 to the purchaser or recipient of the tobacco products.
Acts 1981, 67th Leg., p. 1675, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 51, eff. June 7, 1991.
2023 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 155.105. Reports by Wholesalers and Distributors of Cigars and Tobacco Products

Sec. 155.105. REPORTS BY WHOLESALERS AND DISTRIBUTORS OF CIGARS AND TOBACCO PRODUCTS.  (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 cigars and tobacco products 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 cigars or tobacco products, including the 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 tobacco permit number of the outlet location to which the wholesaler or distributor delivered cigars or tobacco products; and
(4)  the monthly net sales made to the retailer by the wholesaler or distributor, including:
(A)  the quantity and units of cigars and tobacco products sold to the retailer; and
(B)  for each unit of tobacco products other than cigars, the net weight as listed by the manufacturer.
(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. 3, eff. September 1, 2007.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 285 (H.B. 2154), Sec. 14, eff. September 1, 2009.
2023 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 155.107. Common Carrier Records

Sec. 155.107.  COMMON CARRIER RECORDS.  (a)  Each common carrier shall keep records of tobacco products transported in this state.
(b)  The comptroller and the attorney general are entitled to access during regular business hours to all records pertaining to tobacco products that are transported.
(c)  The records must show for each transaction:
(1)  the names and addresses of the consignor and consignee;
(2)  the date of delivery;  and
(3)  the amount and type of tobacco products transported or handled.
Acts 1981, 67th Leg., p. 1670, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1989, 71st Leg., ch. 240, Sec. 72, eff. Oct. 1, 1989;  Acts 1991, 72nd Leg., ch. 409, Sec. 51, eff. June 7, 1991;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.89, eff. Sept. 1, 1997.
2023 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 155.108. Bonded Agent's Records

Sec. 155.108.  BONDED AGENT'S RECORDS.  (a)  Each bonded agent shall keep, at each place 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 or delivery.
Acts 1981, 67th Leg., p. 1676, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 51, eff. June 7, 1991.
2023 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.