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Texas Statutes (Last Updated: January 4, 2014) |
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TAX CODE |
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Title 2. STATE TAXATION |
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Subtitle E. SALES, EXCISE, AND USE TAXES |
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Chapter 154. CIGARETTE TAX |
| Subchapter A. GENERAL PROVISIONS |
| § 154.001. DEFINITIONS |
| § 154.002. STORAGE |
| Subchapter B. IMPOSITION AND RATE OF TAX |
| § 154.021. IMPOSITION AND RATE OF TAX |
| § 154.022. TAX IMPOSED ON FIRST SALE OF CIGARETTES |
| § 154.023. IMPACT OF TAX |
| § 154.024. IMPORTATION OF SMALL QUANTITIES |
| § 154.025. LIEN TO SECURE PAYMENT OF TAX |
| Subchapter C. TAX STAMPS |
| § 154.041. STAMP REQUIRED |
| § 154.0415. CIGARETTES TO WHICH STAMPS MAY NOT BE AFFIXED |
| § 154.042. DISTRIBUTOR |
| § 154.043. SALE OF STAMPS |
| § 154.044. PURCHASE FROM A DISTRIBUTOR |
| § 154.045. RECALL BY COMPTROLLER |
| § 154.046. INVOICE FOR STAMPS |
| § 154.047. STAMPS SHIPPED WITH DRAFT ATTACHED |
| § 154.050. PAYMENT |
| § 154.051. CIGARETTE TAX RECOVERY TRUST FUND |
| § 154.052. DISTRIBUTOR'S STAMPING ALLOWANCE |
| § 154.053. MANUFACTURE OF STAMPS |
| § 154.054. REDEMPTION AND DESTRUCTION OF STAMPS |
| § 154.058. INVENTORY ON TAX INCREASE |
| § 154.060. CANCELLATION |
| § 154.061. PENALTY FOR FAILURE TO PAY TAX |
| Subchapter D. PERMITS |
| § 154.101. PERMITS |
| § 154.1015. SALES; PERMIT HOLDERS AND NONPERMIT HOLDERS |
| § 154.102. COMBINATION PERMIT |
| § 154.107. DENIAL OF PERMIT |
| § 154.110. ISSUANCE OF PERMIT |
| § 154.111. PERMIT YEAR; FEES |
| § 154.1135. PAYMENT FOR PERMITS |
| § 154.114. FINAL SUSPENSION OR REVOCATION OF A PERMIT |
| § 154.1141. SUMMARY SUSPENSION OF A PERMIT |
| § 154.1142. DISCIPLINARY ACTION FOR CERTAIN VIOLATIONS |
| § 154.1143. ACTIONS OF EMPLOYEE |
| § 154.1145. HEARINGS |
| § 154.116. COMPTROLLER MAY REFUSE TO SELL STAMPS |
| § 154.117. DISPLAY OF PERMIT |
| § 154.121. REVENUE |
| Subchapter E. INTERSTATE BUSINESS |
| § 154.152. INTERSTATE STOCK |
| Subchapter F. RECORDS AND REPORTS |
| § 154.201. RECORD OF PURCHASE OR RECEIPT |
| § 154.202. RECORD OF STAMPS |
| § 154.203. REPORT OF SALE OR USE |
| § 154.204. MANUFACTURER'S RECORDS AND REPORTS |
| § 154.205. MANUFACTURER'S REPRESENTATIVE'S RECORDS |
| § 154.207. COMMON CARRIER RECORDS |
| § 154.208. BONDED AGENT'S RECORDS |
| § 154.209. AVAILABILITY OF RECORDS |
| § 154.210. DISTRIBUTOR'S REPORT |
| § 154.211. FAILURE TO PRODUCE RECORDS |
| § 154.212. REPORTS BY WHOLESALERS AND DISTRIBUTORS OF CIGARETTES |
| Subchapter G. ADMINISTRATION BY COMPTROLLER |
| § 154.301. COMPLIANCE INVESTIGATION AND RECOVERY OF COSTS |
| § 154.302. PAYMENT OF DOUBLE AMOUNT |
| § 154.304. INSPECTION |
| § 154.305. REFUND FOR STAMPS |
| § 154.306. EXCHANGE OF STAMPS |
| § 154.307. RECORDS |
| § 154.308. DEFICIENCY DETERMINATION, PENALTIES, AND INTEREST |
| § 154.309. REDETERMINATION |
| Subchapter H. ENFORCEMENT OF TAX |
| § 154.403. SEIZURE |
| § 154.404. COMPTROLLER'S REPORT |
| § 154.4045. SALE OF SEIZED CIGARETTES |
| § 154.405. FORFEITURE PROCEEDING |
| § 154.406. DISPOSITION OF FORFEITED PROPERTY |
| § 154.407. PHOTOGRAPHIC EVIDENCE IN CASES INVOLVING SEIZED CIGARETTES |
| § 154.409. UNSTAMPED CIGARETTES |
| § 154.4095. DECEPTIVE TRADE PRACTICE |
| § 154.410. SEIZURE OR SALE NO DEFENSE |
| § 154.411. WAIVER PERMITTED |
| § 154.412. PAYMENT TO TREASURY |
| § 154.413. PREFERRED STATE TAX LIEN |
| § 154.414. RECIPROCAL AGREEMENTS |
| § 154.415. DONATIONS |
| Subchapter I. PENALTIES |
| § 154.501. PENALTIES |
| § 154.502. UNSTAMPED CIGARETTES |
| § 154.5025. AFFIXING STAMPS TO CERTAIN CIGARETTES |
| § 154.503. POSSESSION IN QUANTITIES LESS THAN 10,000 |
| § 154.504. POSSESSION OF QUANTITIES LESS THAN INDIVIDUAL PACKAGE |
| § 154.505. CANCELLATION OF STAMP |
| § 154.506. CONCEALMENT OF A VIOLATION |
| § 154.507. MISLEADING THE COMPTROLLER |
| § 154.508. REFUSING TO SURRENDER CIGARETTES |
| § 154.509. PERMITS |
| § 154.5095. FINGERPRINTS |
| § 154.510. MISDEMEANOR |
| § 154.511. TRANSPORTATION OF CIGARETTES |
| § 154.512. INSPECTION OF PREMISES |
| § 154.513. PREVIOUSLY USED OR OLD DESIGN STAMPS |
| § 154.514. SALE OF STAMPS |
| § 154.515. POSSESSION IN QUANTITIES OF 10,000 OR MORE |
| § 154.516. BOOKS AND RECORDS |
| § 154.517. FELONY |
| § 154.518. OVERLAP OF PENALTIES |
| § 154.519. VENUE |
| § 154.520. COUNTERFEIT STAMPS |
| Subchapter J. NATURE OF TAX AND DISPOSITION OF FUNDS |
| § 154.601. NATURE OF TAX |
| § 154.602. FUNDS FOR ENFORCEMENT |
| § 154.603. DISPOSITION OF REVENUE |
| § 154.6035. ALLOCATION OF CERTAIN REVENUE TO PROPERTY TAX RELIEF FUND |