Sec. 155.023. PAYMENT OF TAX. (a) A distributor shall pay the tax on tobacco products received for the purpose of making a first sale at the time the distributor files the report required by Section 155.111. A distributor shall pay the tax by cashier's check payable to the comptroller, by electronic funds transfer to the comptroller or by any other method of payment authorized by the comptroller.
(b) The person in possession of tobacco products has the burden to prove payment of the tax on the products.
Acts 1981, 67th Leg., p. 1668, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 47, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 1423, Sec. 19.77, eff. Sept. 1, 1997.
Structure Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Chapter 155 - Cigars and Tobacco Products Tax
Subchapter B. Imposition and Rate of Tax
Section 155.021. Tax Imposed on Cigars
Section 155.0211. Tax Imposed on Tobacco Products Other Than Cigars
Section 155.0212. Liability of Permitted Distributor
Section 155.023. Payment of Tax
Section 155.024. Exception for Personal Use
Section 155.025. Manufacturing Exemption