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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 159. CONTROLLED SUBSTANCES TAX |
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Subchapter A. GENERAL PROVISIONS |
Sec. 159.001. DEFINITIONS
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In this chapter:
(1) "Controlled substance" has the meaning assigned by Section 481.002, Health and Safety Code.
(2) "Counterfeit substance" has the meaning assigned by Section 481.002, Health and Safety Code.
(3) "Dealer" means a person who in violation of the law of this state imports into this state or manufactures, produces, acquires, or possesses in this state:
(A) seven grams or more of a taxable substance consisting of or containing a controlled substance, counterfeit substance, or simulated controlled substance;
(B) fifty dosage units or more of a taxable substance not commonly sold by weight, consisting of or containing a controlled substance, counterfeit substance, or simulated controlled substance; or
(C) more than four ounces of a taxable substance consisting of or containing marihuana.
(4) "Marihuana" has the meaning assigned by Section 481.002, Health and Safety Code.
(5) "Simulated controlled substance" has the meaning assigned by Section 482.001, Health and Safety Code.
(6) "Tax payment certificate" means a stamp or other device provided by the comptroller under Section 159.003 of this code for use under this chapter.
(7) "Taxable substance" means a controlled substance, a counterfeit substance, a simulated controlled substance, or marihuana, or a mixture of any materials that contains a controlled substance, counterfeit substance, simulated controlled substance, or marihuana.
(8) "Dosage unit" means a tablet, pill, capsule, vial, ampule, or other identifiable or separated unit designed or packaged to be used, taken, or ingested at one time.