Texas Statutes (Last Updated: January 4, 2014) |
TAX CODE |
Title 2. STATE TAXATION |
Subtitle E. SALES, EXCISE, AND USE TAXES |
Chapter 155. CIGARS AND TOBACCO PRODUCTS TAX |
Subchapter F. ADMINISTRATION BY COMPTROLLER |
Sec. 155.183. INSPECTION
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(a) To determine the tax liability of a person dealing in tobacco products or compliance by the person with this chapter, the comptroller may:
(1) inspect any premises, including a vending machine and its contents, where tobacco products are manufactured, produced, stored, transported, sold, or offered for sale or exchange;
(2) remain on the premises as long as necessary to determine the tax liability or compliance with this chapter;
(3) examine the records required by this chapter or other records, books, documents, papers, accounts, and objects that the comptroller determines are necessary for conducting a complete examination; and
(4) examine stocks of tobacco products.
(b) A person dealing in tobacco products may not:
(1) fail to produce, on the comptroller's demand, records required by this chapter; or
(2) hinder or prevent the inspection of records or the examination of the premises.