Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Chapter 154 - Cigarette Tax

Section 154.026. Cigarettes Used Exclusively for Research Purposes - Sec. 154.026. CIGARETTES USED EXCLUSIVELY FOR RESEARCH PURPOSES. (a) Cigarettes...

Subchapter C. Tax Stamps

Section 154.041. Stamp Required - Sec. 154.041. STAMP REQUIRED. (a) A person who pays a...

Section 154.0415. Cigarettes to Which Stamps May Not Be Affixed - Sec. 154.0415. CIGARETTES TO WHICH STAMPS MAY NOT BE AFFIXED....

Section 154.042. Distributor - Sec. 154.042. DISTRIBUTOR. (a) A distributor shall affix the required...

Section 154.043. Sale of Stamps - Sec. 154.043. SALE OF STAMPS. Except as provided in Section...

Section 154.044. Purchase From a Distributor - Sec. 154.044. PURCHASE FROM A DISTRIBUTOR. (a) If a distributor...

Section 154.045. Recall by Comptroller - Sec. 154.045. RECALL BY COMPTROLLER. (a) The comptroller may recall...

Section 154.046. Invoice for Stamps - Sec. 154.046. INVOICE FOR STAMPS. (a) The comptroller shall send...

Section 154.047. Stamps Shipped With Draft Attached - Sec. 154.047. STAMPS SHIPPED WITH DRAFT ATTACHED. (a) A distributor...

Section 154.050. Payment - Sec. 154.050. PAYMENT. (a) The comptroller shall require that payment...

Section 154.051. Cigarette Tax Recovery Trust Fund - Sec. 154.051. CIGARETTE TAX RECOVERY TRUST FUND. (a) The cigarette...

Section 154.052. Distributor's Stamping Allowance - Sec. 154.052. DISTRIBUTOR'S STAMPING ALLOWANCE. (a) A distributor is, subject...

Section 154.053. Manufacture of Stamps - Sec. 154.053. MANUFACTURE OF STAMPS. (a) The comptroller shall design...

Section 154.054. Redemption and Destruction of Stamps - Sec. 154.054. REDEMPTION AND DESTRUCTION OF STAMPS. (a) The comptroller...

Section 154.058. Inventory on Tax Increase - Sec. 154.058. INVENTORY ON TAX INCREASE. (a) On the effective...

Section 154.060. Cancellation - Sec. 154.060. CANCELLATION. No person may cancel, mark, alter, or...

Section 154.061. Penalty for Failure to Pay Tax - Sec. 154.061. PENALTY FOR FAILURE TO PAY TAX. (a) A...

Subchapter D. Permits

Section 154.101. Permits - Sec. 154.101. PERMITS. (a) A person may not engage in...

Section 154.1015. Sales; Permit Holders and Nonpermit Holders - Sec. 154.1015. SALES; PERMIT HOLDERS AND NONPERMIT HOLDERS. (a) Except...

Section 154.102. Combination Permit - Sec. 154.102. COMBINATION PERMIT. (a) The comptroller may issue a...

Section 154.107. Denial of Permit - Sec. 154.107. DENIAL OF PERMIT. The comptroller may reject an...

Section 154.110. Issuance of Permit - Sec. 154.110. ISSUANCE OF PERMIT. (a) The comptroller shall issue...

Section 154.111. Permit Year; Fees - Sec. 154.111. PERMIT YEAR; FEES. (a) A permit required by...

Section 154.1135. Payment for Permits - Sec. 154.1135. PAYMENT FOR PERMITS. (a) An applicant for a...

Section 154.114. Final Suspension or Revocation of a Permit - Sec. 154.114. FINAL SUSPENSION OR REVOCATION OF A PERMIT. (a)...

Section 154.1141. Summary Suspension of a Permit - Sec. 154.1141. SUMMARY SUSPENSION OF A PERMIT. (a) The comptroller...

Section 154.1145. Hearings - Sec. 154.1145. HEARINGS. Unless otherwise provided by this chapter, the...

Section 154.116. Comptroller May Refuse to Sell Stamps - Sec. 154.116. COMPTROLLER MAY REFUSE TO SELL STAMPS. The comptroller...

Section 154.117. Display of Permit - Sec. 154.117. DISPLAY OF PERMIT. (a) Each permit holder shall...

Section 154.121. Revenue - Sec. 154.121. REVENUE. (a) Except as provided by Subsection (b),...

Subchapter E. Interstate Business

Section 154.152. Interstate Stock - Sec. 154.152. INTERSTATE STOCK. (a) A distributor shall set aside...

Subchapter F. Records and Reports

Section 154.201. Record of Purchase or Receipt - Sec. 154.201. RECORD OF PURCHASE OR RECEIPT. Each distributor, wholesaler,...

Section 154.202. Record of Stamps - Sec. 154.202. RECORD OF STAMPS. (a) A distributor shall keep...

Section 154.203. Report of Sale or Use - Sec. 154.203. REPORT OF SALE OR USE. (a) Each interstate...

Section 154.204. Manufacturer's Records and Reports - Sec. 154.204. MANUFACTURER'S RECORDS AND REPORTS. (a) A manufacturer who...

Section 154.205. Manufacturer's Representative's Records - Sec. 154.205. MANUFACTURER'S REPRESENTATIVE'S RECORDS. A manufacturer's representative shall retain...

Section 154.207. Common Carrier Records - Sec. 154.207. COMMON CARRIER RECORDS. (a) Each common carrier shall...

Section 154.208. Bonded Agent's Records - Sec. 154.208. BONDED AGENT'S RECORDS. (a) Each bonded agent shall...

Section 154.2085. Export Warehouse's Records - Sec. 154.2085. EXPORT WAREHOUSE'S RECORDS. (a) Each export warehouse shall...

Section 154.209. Availability of Records - Sec. 154.209. AVAILABILITY OF RECORDS. (a) Except as provided by...

Section 154.210. Distributor's Report - Sec. 154.210. DISTRIBUTOR'S REPORT. (a) A distributor shall deliver to...

Section 154.211. Failure to Produce Records - Sec. 154.211. FAILURE TO PRODUCE RECORDS. (a) A person's failure...

Section 154.212. Reports by Wholesalers and Distributors of Cigarettes - Sec. 154.212. REPORTS BY WHOLESALERS AND DISTRIBUTORS OF CIGARETTES. (a)...

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...

Section 154.302. Payment of Double Amount - Sec. 154.302. PAYMENT OF DOUBLE AMOUNT. (a) If the comptroller...

Section 154.304. Inspection - Sec. 154.304. INSPECTION. (a) To determine the tax liability of...

Section 154.305. Refund for Stamps - Sec. 154.305. REFUND FOR STAMPS. (a) The comptroller may provide...

Section 154.306. Exchange of Stamps - Sec. 154.306. EXCHANGE OF STAMPS. The comptroller may exchange or...

Section 154.307. Records - Sec. 154.307. RECORDS. The comptroller shall keep a record of:...

Section 154.308. Deficiency Determination, Penalties, and Interest - Sec. 154.308. DEFICIENCY DETERMINATION, PENALTIES, AND INTEREST. (a) If the...

Section 154.309. Redetermination - Sec. 154.309. REDETERMINATION. (a) A person who receives notice of...

Subchapter H. Enforcement of Tax

Section 154.403. Seizure - Sec. 154.403. SEIZURE. (a) The comptroller with or without process...

Section 154.404. Comptroller's Report - Sec. 154.404. COMPTROLLER'S REPORT. (a) If the comptroller seizes property...

Section 154.4045. Sale of Seized Cigarettes - Sec. 154.4045. SALE OF SEIZED CIGARETTES. (a) Cigarettes are perishable...

Section 154.405. Forfeiture Proceeding - Sec. 154.405. FORFEITURE PROCEEDING. (a) The owner of property seized...

Section 154.406. Disposition of Forfeited Property - Sec. 154.406. DISPOSITION OF FORFEITED PROPERTY. (a) The comptroller may...

Section 154.407. Photographic Evidence in Cases Involving Seized Cigarettes - Sec. 154.407. PHOTOGRAPHIC EVIDENCE IN CASES INVOLVING SEIZED CIGARETTES. (a)...

Section 154.409. Unstamped Cigarettes - Sec. 154.409. UNSTAMPED CIGARETTES. If cigarettes seized under Section 154.403...

Section 154.4095. Deceptive Trade Practice - Sec. 154.4095. DECEPTIVE TRADE PRACTICE. Selling a package of cigarettes...

Section 154.410. Seizure or Sale No Defense - Sec. 154.410. SEIZURE OR SALE NO DEFENSE. The seizure, forfeiture,...

Section 154.411. Waiver Permitted - Sec. 154.411. WAIVER PERMITTED. (a) The comptroller may waive a...

Section 154.412. Payment to Treasury - Sec. 154.412. PAYMENT TO TREASURY. The comptroller shall deposit all...

Section 154.413. Preferred State Tax Lien - Sec. 154.413. PREFERRED STATE TAX LIEN. (a) All taxes, fines,...

Section 154.414. Reciprocal Agreements - Sec. 154.414. RECIPROCAL AGREEMENTS. (a) The comptroller may enter into...

Section 154.415. Donations - Sec. 154.415. DONATIONS. The comptroller may accept gifts, grants, and...

Subchapter I. Penalties

Section 154.501. Penalties - Sec. 154.501. PENALTIES. (a) A person violates this chapter if...

Section 154.502. Unstamped Cigarettes - Sec. 154.502. UNSTAMPED CIGARETTES. Except as provided by Section 154.026(b),...

Section 154.5025. Affixing Stamps to Certain Cigarettes - Sec. 154.5025. AFFIXING STAMPS TO CERTAIN CIGARETTES. A person commits...

Section 154.503. Possession in Quantities Less Than 10,000 - Sec. 154.503. POSSESSION IN QUANTITIES LESS THAN 10,000. (a) Except...

Section 154.504. Possession of Quantities Less Than Individual Package - Sec. 154.504. POSSESSION OF QUANTITIES LESS THAN INDIVIDUAL PACKAGE. A...

Section 154.505. Cancellation of Stamp - Sec. 154.505. CANCELLATION OF STAMP. A person commits an offense...

Section 154.506. Concealment of a Violation - Sec. 154.506. CONCEALMENT OF A VIOLATION. A person commits an...

Section 154.507. Misleading the Comptroller - Sec. 154.507. MISLEADING THE COMPTROLLER. A person commits an offense...

Section 154.508. Refusing to Surrender Cigarettes - Sec. 154.508. REFUSING TO SURRENDER CIGARETTES. A person commits an...

Section 154.509. Permits - Sec. 154.509. PERMITS. A person commits an offense if the...

Section 154.5095. Fingerprints - Sec. 154.5095. FINGERPRINTS. The comptroller may refuse to grant a...

Section 154.510. Misdemeanor - Sec. 154.510. MISDEMEANOR. An offense under Sections 154.502, 154.503, or...

Section 154.511. Transportation of Cigarettes - Sec. 154.511. TRANSPORTATION OF CIGARETTES. A person, other than a...

Section 154.512. Inspection of Premises - Sec. 154.512. INSPECTION OF PREMISES. A person commits an offense...

Section 154.513. Previously Used or Old Design Stamps - Sec. 154.513. PREVIOUSLY USED OR OLD DESIGN STAMPS. A person...

Section 154.514. Sale of Stamps - Sec. 154.514. SALE OF STAMPS. A person commits an offense...

Section 154.515. Possession in Quantities of 10,000 or More - Sec. 154.515. POSSESSION IN QUANTITIES OF 10,000 OR MORE. (a)...

Section 154.516. Books and Records - Sec. 154.516. BOOKS AND RECORDS. A person commits an offense...

Section 154.517. Felony - Sec. 154.517. FELONY. An offense under Sections 154.511 through 154.516...

Section 154.518. Overlap of Penalties - Sec. 154.518. OVERLAP OF PENALTIES. If an offense is punishable...

Section 154.519. Venue - Sec. 154.519. VENUE. Venue of a prosecution for an offense...

Section 154.520. Counterfeit Stamps - Sec. 154.520. COUNTERFEIT STAMPS. (a) A person commits an offense...

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...

Section 154.602. Funds for Enforcement - Sec. 154.602. FUNDS FOR ENFORCEMENT. The legislature may appropriate money...

Section 154.603. Disposition of Revenue - Sec. 154.603. DISPOSITION OF REVENUE. (a) After the deductions for...

Section 154.6035. Allocation of Certain Revenue to Property Tax Relief Fund - Sec. 154.6035. ALLOCATION OF CERTAIN REVENUE TO PROPERTY TAX RELIEF...

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Texas Statutes Subtitle E - Sales, Excise, and Use Taxes Chapter 154 - Cigarette Tax

Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Chapter 154 - Cigarette Tax