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    • Legislation USA
    • 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

    Texas Statutes
    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.

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    Structure Texas Statutes

    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

    Section 154.404. Comptroller's Report

    Section 154.4045. Sale of Seized Cigarettes

    Section 154.405. Forfeiture Proceeding

    Section 154.406. Disposition of Forfeited Property

    Section 154.407. Photographic Evidence in Cases Involving Seized Cigarettes

    Section 154.409. Unstamped Cigarettes

    Section 154.4095. Deceptive Trade Practice

    Section 154.410. Seizure or Sale No Defense

    Section 154.411. Waiver Permitted

    Section 154.412. Payment to Treasury

    Section 154.413. Preferred State Tax Lien

    Section 154.414. Reciprocal Agreements

    Section 154.415. Donations

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