Sec. 155.182. PAYMENT OF DOUBLE AMOUNT. (a) If the comptroller finds that a person has sold tobacco products without the tax having been paid, the comptroller may require the person to pay the state through the comptroller a sum equal to twice the amount of tax due.
(b) If a person does not furnish the comptroller with any evidence showing payment of the tax on tobacco products purchased by the person, it is presumed that the tobacco products were sold without reporting and paying the tax.
Acts 1981, 67th Leg., p. 1681, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 240, Sec. 84, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., ch. 409, Sec. 62, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 1423, Sec. 19.105, eff. Sept. 1, 1997.
Structure Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Chapter 155 - Cigars and Tobacco Products Tax
Subchapter F. Administration by Comptroller
Section 155.181. Compliance Investigation and Recovery of Costs
Section 155.182. Payment of Double Amount
Section 155.184. Credit for Tax Paid
Section 155.185. Deficiency Determination, Penalties, and Interest