Sec. 155.203. POSSESSION: TAX DUE $50 OR LESS

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(a) A person commits an offense if the person possesses, in violation of this chapter, tobacco products on which a tax of $50 or less is required to be paid. The absence of evidence of tax payment is notice that the tax has not been paid and is prima facie evidence of nonpayment.
(b) This section does not prohibit transportation of tobacco products by a common carrier.

Acts 1981, 67th Leg., p. 1683, ch. 389, Sec. 1, eff. Jan. 1, 1982.

                    
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