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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 155. CIGARS AND TOBACCO PRODUCTS TAX |
| Subchapter A. GENERAL PROVISIONS |
| § 155.001. DEFINITIONS |
| § 155.002. STORAGE |
| Subchapter B. IMPOSITION AND RATE OF TAX |
| § 155.021. TAX IMPOSED ON CIGARS |
| § 155.0211. TAX IMPOSED ON TOBACCO PRODUCTS OTHER THAN CIGARS |
| § 155.022. FIRST SALE OF TOBACCO PRODUCTS |
| § 155.023. PAYMENT OF TAX |
| § 155.024. EXCEPTION FOR PERSONAL USE |
| § 155.026. PENALTY FOR FAILURE TO PAY TAX |
| § 155.027. VENUE |
| Subchapter C. PERMITS |
| § 155.041. PERMITS |
| § 155.0415. SALES: PERMIT HOLDERS AND NONPERMIT HOLDERS |
| § 155.045. COMBINATION PERMIT |
| § 155.048. ISSUANCE OF PERMITS |
| § 155.0481. DENIAL OF PERMIT |
| § 155.049. LICENSING YEAR; FEES |
| § 155.050. PAYMENT FOR PERMITS |
| § 155.053. DISPLAY OF PERMIT |
| § 155.058. REVENUE |
| § 155.059. FINAL SUSPENSION OR REVOCATION OF PERMIT |
| § 155.0591. SUMMARY SUSPENSION OF A PERMIT |
| § 155.0592. DISCIPLINARY ACTION FOR CERTAIN VIOLATIONS |
| § 155.0593. ACTIONS OF EMPLOYEE |
| § 155.0595. HEARINGS |
| Subchapter D. RECORDS AND REPORTS |
| § 155.101. RECORD OF PURCHASE OR RECEIPT |
| § 155.102. REPORT OF SALE OR USE |
| § 155.103. MANUFACTURER'S RECORDS AND REPORTS |
| § 155.104. MANUFACTURER'S REPRESENTATIVE'S RECORDS |
| § 155.105. REPORTS BY WHOLESALERS AND DISTRIBUTORS OF CIGARS AND TOBACCO PRODUCTS |
| § 155.107. COMMON CARRIER RECORDS |
| § 155.108. BONDED AGENT'S RECORDS |
| § 155.110. AVAILABILITY OF RECORDS |
| § 155.111. DISTRIBUTOR'S REPORT |
| § 155.112. FAILURE TO PRODUCE RECORDS |
| Subchapter E. ENFORCEMENT OF TAX |
| § 155.141. DONATIONS |
| § 155.143. SEIZURE |
| § 155.144. COMPTROLLER'S REPORT |
| § 155.1445. SALE OF SEIZED TOBACCO PRODUCTS |
| § 155.145. FORFEITURE PROCEEDING |
| § 155.1451. DISPOSITION OF FORFEITED PROPERTY |
| § 155.146. PHOTOGRAPHIC EVIDENCE IN CASES INVOLVING SEIZED TOBACCO PRODUCTS |
| § 155.150. SEIZURE OR SALE NO DEFENSE |
| § 155.151. WAIVER PERMITTED |
| § 155.152. PAYMENT TO TREASURY |
| § 155.153. PREFERRED STATE TAX LIEN |
| § 155.154. DONATIONS |
| § 155.155. RECIPROCAL AGREEMENTS |
| Subchapter F. ADMINISTRATION BY COMPTROLLER |
| § 155.181. COMPLIANCE INVESTIGATION AND RECOVERY OF COSTS |
| § 155.182. PAYMENT OF DOUBLE AMOUNT |
| § 155.183. INSPECTION |
| § 155.184. CREDIT FOR TAX PAID |
| § 155.185. DEFICIENCY DETERMINATION, PENALTIES, AND INTEREST |
| § 155.186. REDETERMINATION |
| Subchapter G. PENALTIES |
| § 155.201. PENALTIES |
| § 155.202. NONPAYMENT OF TAX |
| § 155.203. POSSESSION: TAX DUE $50 OR LESS |
| § 155.204. CONCEALMENT OF VIOLATION |
| § 155.205. MISLEADING THE COMPTROLLER |
| § 155.206. REFUSING TO SURRENDER TOBACCO PRODUCTS |
| § 155.207. PERMITS |
| § 155.2075. FINGERPRINTS |
| § 155.208. MISDEMEANOR |
| § 155.209. TRANSPORTATION OF TOBACCO PRODUCTS |
| § 155.210. INSPECTION OF PREMISES |
| § 155.211. POSSESSION: TAX DUE MORE THAN $50 |
| § 155.212. BOOKS AND RECORDS |
| § 155.213. FELONY |
| § 155.214. OVERLAP OF PENALTIES |
| § 155.215. VENUE FOR FELONY |
| Subchapter H. ALLOCATION OF TAX |
| § 155.241. ALLOCATION OF TAX |
| § 155.2415. ALLOCATION OF CERTAIN REVENUE TO PROPERTY TAX RELIEF FUND AND CERTAIN OTHER FUNDS |