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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 |
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Subchapter I. PENALTIES |
Sec. 154.509. PERMITS
Latest version.
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A person commits an offense if the person:
(1) as a distributor, wholesaler, or retailer, receives or possesses cigarettes without having a valid permit;
(2) as a distributor, wholesaler, or retailer, receives or possesses cigarettes without having a permit posted where it can be easily seen by the public;
(3) as a distributor or wholesaler, does not deliver an invoice to the purchaser as required by Section 154.203;
(4) as a distributor, wholesaler, or retailer, sells cigarettes without having a valid permit; or
(5) as a bonded agent, stores, distributes, or delivers cigarettes in unstamped packages without having a valid permit.
Acts 1981, 67th Leg., p. 1660, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 58, Sec. 19, eff. March 1, 1986; Acts 1991, 72nd Leg., ch. 409, Sec. 40, eff. June 7, 1991.