Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter JJ - CIGARETTE, E-CIGARETTE, AND TOBACCO PRODUCTS REGULATION › Section 3.1204 - Administrative Remedies for Violations of Health and Safety Code, Chapter 161, Subchapter H

Current through Reg. 49, No. 28; July 12, 2024
(a) Definitions.
				  The following words and terms, when used in this section shall have the
				  following meanings, unless the context clearly indicates otherwise.
(1) Cigar--A roll of fermented tobacco that
				  is wrapped in tobacco and the main stream of smoke from which produces an
				  alkaline reaction to litmus paper.
(2) Cigarette--A roll for smoking:
(A) that is made of tobacco or tobacco mixed
				  with another ingredient and wrapped or covered with a material other than
				  tobacco; and
(B) that is not a
				  cigar.
(3)
				  E-cigarette--An electronic cigarette or any other device that simulates smoking
				  by using a mechanical heating element, battery, or electronic circuit to
				  deliver nicotine or other substances to the individual inhaling from the
				  device; or a consumable liquid solution or other material aerosolized or
				  vaporized during the use of an electronic cigarette or other device described
				  by this paragraph.
(A) The term "e-cigarette"
				  includes:
(i) a device described by this
				  paragraph regardless of whether the device is manufactured, distributed, or
				  sold as an e-cigarette, e-cigar, or e-pipe or under another product name or
				  description; and
(ii) a component,
				  part, or accessory for the device, regardless of whether the component, part,
				  or accessory is sold separately from the device.
(B) The term "e-cigarette" does not include a
				  prescription medical device unrelated to the cessation of smoking.
(4) Interstate warehouse--A person
				  in this state who receives untaxed cigarettes, e-cigarettes, tobacco products
				  from a manufacturer, bonded agent, distributor, or importer and stores the
				  tobacco products exclusively for an interstate warehouse transaction.
(5) Interstate warehouse transaction--The
				  sale or delivery of cigarettes, e-cigarettes and tobacco products from an
				  interstate warehouse to a person located in another state who is licensed or
				  permitted by the other state to pay the state's excise tax on tobacco products
				  as required.
(6) Permit holder--A
				  bonded agent, interstate warehouse, distributor, wholesaler, manufacturer,
				  importer, export warehouse, or retailer who obtains a permit under Health &
				  Safety Code, Chapter 147, Subchapter B (Permits), or Tax Code, §
											154.101
				  (Permits) or §
											155.041
				  (Permits).
(7) Place of business--
(A) a commercial business location where
				  cigarettes, e-cigarettes or tobacco products are sold;
(B) a commercial business location where
				  cigarettes, e-cigarettes or tobacco products are kept for sale or consumption
				  or otherwise stored;
(C) a vehicle
				  from which cigarettes, e-cigarettes or tobacco products are sold; or
(D) a vending machine from which cigarettes
				  or tobacco products are sold.
(8) Retailer--A person who engages in the
				  practice of selling cigarettes, e-cigarettes, or tobacco products to consumers
				  and includes a person who sells e-cigarettes through a marketplace and the
				  owner of a cigarette or tobacco product vending machine.
(9) Tobacco product--A tobacco product is:
(A) a cigar;
(B) smoking tobacco, including granulated,
				  plug-cut, crimp-cut, ready-rubbed, and any form of tobacco substitute for
				  smoking in a pipe or as a cigarette;
(C) chewing tobacco, including Cavendish,
				  Twist, plug, scrap, and any kind of tobacco suitable for chewing;
(D) snuff or other preparations of pulverized
				  tobacco; or
(E) an article or
				  product that is made of tobacco or a tobacco substitute and that is not a
				  cigarette or an e-cigarette.