Sec. 155.209. TRANSPORTATION OF TOBACCO PRODUCTS. A person commits an offense if the person:
(1) knowingly transports tobacco products subject to the tax under this chapter without the tax being paid;
(2) wilfully refuses to stop a motor vehicle operated to transport tobacco products after a request to stop from an authorized representative of the comptroller; or
(3) while transporting tobacco products, refuses to permit a complete inspection of the cargo by an authorized representative of the comptroller.
Acts 1981, 67th Leg., p. 1684, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 67, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 1423, Sec. 19.114, eff. Sept. 1, 1997.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 894 (H.B. 3475), Sec. 12, eff. September 1, 2019.
Structure Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Chapter 155 - Cigars and Tobacco Products Tax
Section 155.202. Nonpayment of Tax
Section 155.204. Concealment of Violation
Section 155.205. Misleading the Comptroller
Section 155.206. Refusing to Surrender Tobacco Products
Section 155.2075. Fingerprints
Section 155.209. Transportation of Tobacco Products
Section 155.210. Inspection of Premises
Section 155.211. Possession: Tax Due
Section 155.212. Books and Records