Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Chapter 155 - Cigars and Tobacco Products Tax

Section 155.001. Definitions - Sec. 155.001. DEFINITIONS. In this chapter: (1) "Bonded agent" means...

Section 155.002. Storage - Sec. 155.002. STORAGE. (a) The commercial business location where tobacco...

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...

Section 155.0211. Tax Imposed on Tobacco Products Other Than Cigars - Sec. 155.0211. TAX IMPOSED ON TOBACCO PRODUCTS OTHER THAN CIGARS....

Section 155.0212. Liability of Permitted Distributor - Sec. 155.0212. LIABILITY OF PERMITTED DISTRIBUTOR. A permitted distributor who...

Section 155.023. Payment of Tax - Sec. 155.023. PAYMENT OF TAX. (a) A distributor shall pay...

Section 155.024. Exception for Personal Use - Sec. 155.024. EXCEPTION FOR PERSONAL USE. A person who personally...

Section 155.025. Manufacturing Exemption - Sec. 155.025. MANUFACTURING EXEMPTION. Raw tobacco sold to a permitted...

Section 155.026. Penalty for Failure to Pay Tax - Sec. 155.026. PENALTY FOR FAILURE TO PAY TAX. (a) A...

Section 155.027. Venue - Sec. 155.027. VENUE. Venue of a suit for collection of...

Section 155.028. Impact of Tax - Sec. 155.028. IMPACT OF TAX. The ultimate consumer or user...

Subchapter C. Permits

Section 155.041. Permits - Sec. 155.041. PERMITS. (a) A person may not engage in...

Section 155.0415. Sales: Permit Holders and Nonpermit Holders - Sec. 155.0415. SALES: PERMIT HOLDERS AND NONPERMIT HOLDERS. (a) Except...

Section 155.045. Combination Permit - Sec. 155.045. COMBINATION PERMIT. The comptroller may issue a combination...

Section 155.048. Issuance of Permits - Sec. 155.048. ISSUANCE OF PERMITS. (a) The comptroller shall issue...

Section 155.0481. Denial of Permit - Sec. 155.0481. DENIAL OF PERMIT. The comptroller may reject an...

Section 155.049. Permit Year; Fees - Sec. 155.049. PERMIT YEAR; FEES. (a) A permit required by...

Section 155.050. Payment for Permits - Sec. 155.050. PAYMENT FOR PERMITS. (a) An applicant for a...

Section 155.053. Display of Permit - Sec. 155.053. DISPLAY OF PERMIT. (a) Each permit holder shall...

Section 155.058. Revenue - Sec. 155.058. REVENUE. (a) Except as provided by Subsection (b),...

Section 155.059. Final Suspension or Revocation of Permit - Sec. 155.059. FINAL SUSPENSION OR REVOCATION OF PERMIT. (a) The...

Section 155.0591. Summary Suspension of a Permit - Sec. 155.0591. SUMMARY SUSPENSION OF A PERMIT. (a) The comptroller...

Section 155.0595. Hearings - Sec. 155.0595. HEARINGS. Unless otherwise provided by this chapter, the...

Subchapter D. Records and Reports

Section 155.101. Record of Purchase or Receipt - Sec. 155.101. RECORD OF PURCHASE OR RECEIPT. Each distributor, wholesaler,...

Section 155.102. Report of Sale or Use - Sec. 155.102. REPORT OF SALE OR USE. (a) Each interstate...

Section 155.103. Manufacturer's Records and Reports - Sec. 155.103. MANUFACTURER'S RECORDS AND REPORTS. (a) A manufacturer who...

Section 155.104. Manufacturer's Representative's Records - Sec. 155.104. MANUFACTURER'S REPRESENTATIVE'S RECORDS. A manufacturer's representative shall keep...

Section 155.105. Reports by Wholesalers and Distributors of Cigars and Tobacco Products - Sec. 155.105. REPORTS BY WHOLESALERS AND DISTRIBUTORS OF CIGARS AND...

Section 155.107. Common Carrier Records - Sec. 155.107. COMMON CARRIER RECORDS. (a) Each common carrier shall...

Section 155.108. Bonded Agent's Records - Sec. 155.108. BONDED AGENT'S RECORDS. (a) Each bonded agent shall...

Section 155.109. Export Warehouse's Records - Sec. 155.109. EXPORT WAREHOUSE'S RECORDS. (a) Each export warehouse shall...

Section 155.110. Availability of Records - Sec. 155.110. AVAILABILITY OF RECORDS. (a) Except as provided by...

Section 155.111. Distributor's Report - Sec. 155.111. DISTRIBUTOR'S REPORT. (a) A distributor shall file with...

Section 155.112. Failure to Produce Records - Sec. 155.112. FAILURE TO PRODUCE RECORDS. (a) A person's failure...

Subchapter E. Enforcement of Tax

Section 155.141. Donations - Sec. 155.141. DONATIONS. The comptroller may accept gifts, grants, and...

Section 155.143. Seizure - Sec. 155.143. SEIZURE. (a) The comptroller with or without process...

Section 155.144. Comptroller's Report - Sec. 155.144. COMPTROLLER'S REPORT. (a) If the comptroller seizes property...

Section 155.1445. Sale of Seized Tobacco Products - Sec. 155.1445. SALE OF SEIZED TOBACCO PRODUCTS. (a) Tobacco products...

Section 155.145. Forfeiture Proceeding - Sec. 155.145. FORFEITURE PROCEEDING. (a) The owner of property seized...

Section 155.1451. Disposition of Forfeited Property - Sec. 155.1451. DISPOSITION OF FORFEITED PROPERTY. (a) The comptroller may...

Section 155.146. Photographic Evidence in Cases Involving Seized Tobacco Products - Sec. 155.146. PHOTOGRAPHIC EVIDENCE IN CASES INVOLVING SEIZED TOBACCO PRODUCTS....

Section 155.150. Seizure or Sale No Defense - Sec. 155.150. SEIZURE OR SALE NO DEFENSE. The seizure, forfeiture,...

Section 155.151. Waiver Permitted - Sec. 155.151. WAIVER PERMITTED. (a) The comptroller may waive a...

Section 155.152. Payment to Treasury - Sec. 155.152. PAYMENT TO TREASURY. The comptroller shall deposit all...

Section 155.153. Preferred State Tax Lien - Sec. 155.153. PREFERRED STATE TAX LIEN. (a) All taxes, fines,...

Section 155.154. Donations - Sec. 155.154. DONATIONS. The comptroller may accept gifts, grants, and...

Section 155.155. Reciprocal Agreements - Sec. 155.155. RECIPROCAL AGREEMENTS. (a) The comptroller may enter into...

Subchapter F. Administration by Comptroller

Section 155.181. Compliance Investigation and Recovery of Costs - Sec. 155.181. COMPLIANCE INVESTIGATION AND RECOVERY OF COSTS. (a) If...

Section 155.182. Payment of Double Amount - Sec. 155.182. PAYMENT OF DOUBLE AMOUNT. (a) If the comptroller...

Section 155.183. Inspection - Sec. 155.183. INSPECTION. (a) To determine the tax liability of...

Section 155.184. Credit for Tax Paid - Sec. 155.184. CREDIT FOR TAX PAID. (a) The comptroller may...

Section 155.185. Deficiency Determination, Penalties, and Interest - Sec. 155.185. DEFICIENCY DETERMINATION, PENALTIES, AND INTEREST. (a) If the...

Section 155.186. Redetermination - Sec. 155.186. REDETERMINATION. (a) A person who receives notice of...

Subchapter G. Penalties

Section 155.201. Penalties - Sec. 155.201. PENALTIES. (a) A person violates this chapter if...

Section 155.202. Nonpayment of Tax - Sec. 155.202. NONPAYMENT OF TAX. A person commits an offense...

Section 155.204. Concealment of Violation - Sec. 155.204. CONCEALMENT OF VIOLATION. A person commits an offense...

Section 155.205. Misleading the Comptroller - Sec. 155.205. MISLEADING THE COMPTROLLER. A person commits an offense...

Section 155.206. Refusing to Surrender Tobacco Products - Sec. 155.206. REFUSING TO SURRENDER TOBACCO PRODUCTS. A person commits...

Section 155.207. Permits - Sec. 155.207. PERMITS. A person commits an offense if the...

Section 155.2075. Fingerprints - Sec. 155.2075. FINGERPRINTS. The comptroller may refuse to grant a...

Section 155.208. Misdemeanor - Sec. 155.208. MISDEMEANOR. An offense under Sections 155.202-155.207 is a...

Section 155.209. Transportation of Tobacco Products - Sec. 155.209. TRANSPORTATION OF TOBACCO PRODUCTS. A person commits an...

Section 155.210. Inspection of Premises - Sec. 155.210. INSPECTION OF PREMISES. A person commits an offense...

Section 155.211. Possession: Tax Due - Sec. 155.211. POSSESSION: TAX DUE. (a) A person commits an...

Section 155.212. Books and Records - Sec. 155.212. BOOKS AND RECORDS. A person commits an offense...

Section 155.213. Felony - Sec. 155.213. FELONY. An offense under Sections 155.209-155.212 is a...

Section 155.214. Overlap of Penalties - Sec. 155.214. OVERLAP OF PENALTIES. If an offense is punishable...

Section 155.215. Venue for Felony - Sec. 155.215. VENUE FOR FELONY. Venue of a prosecution for...

Subchapter H. Allocation of Tax

Section 155.241. Allocation of Tax - Sec. 155.241. ALLOCATION OF TAX. Revenue collected under this chapter...

Section 155.2415. Allocation of Certain Revenue to Property Tax Relief Fund and Certain Other Funds - Sec. 155.2415. ALLOCATION OF CERTAIN REVENUE TO PROPERTY TAX RELIEF...

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Texas Statutes Subtitle E - Sales, Excise, and Use Taxes Chapter 155 - Cigars and Tobacco Products Tax

Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Chapter 155 - Cigars and Tobacco Products Tax