Sec. 154.411. WAIVER PERMITTED. (a) The comptroller may waive a forfeiture proceeding for property seized under Section 154.403 of this code if the owner or possessor of the property:
(1) affixes the required stamp to the individual packages of cigarettes; and
(2) in addition to the value of the stamps required to be affixed, pays to the state through the comptroller a sum equal to the value of the required stamps.
(b) The comptroller may make a compromise with a person before or after a claim is filed in court. The comptroller shall keep a record open for public inspection of compromises and waivers of forfeiture made under this section.
Acts 1981, 67th Leg., p. 1658, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 240, Sec. 44, eff. Oct. 1, 1989; Acts 1997, 75th Leg., ch. 1423, Sec. 19.65, eff. Sept. 1, 1997.
Structure Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Subchapter H. Enforcement of Tax
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