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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 B. IMPOSITION, RATE, AND PAYMENT OF TAX |
Sec. 159.101. TAX IMPOSED; RATE OF TAX
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(a) A tax is imposed on the possession, purchase, acquisition, importation, manufacture, or production by a dealer of a taxable substance on which a tax has not previously been paid under this chapter.
(b) The rate of the tax is:
(1) $200 for each gram of a taxable substance consisting of or containing a controlled substance, counterfeit substance, or simulated controlled substance;
(2) $3.50 for each gram of a taxable substance consisting of or containing marihuana; and
(3) $2,000 on each 50 dosage units, or portion of 50 dosage units, if the total amount is less than 50 dosage units, of a controlled substance that is not sold by weight.
(c) The tax becomes due immediately when a dealer possesses, purchases, acquires, manufactures, or produces in this state or imports into this state the taxable substance on which the tax has not previously been paid.
(d) In determining the total weight of taxable substance, a part of a gram remaining after the measurement of whole grams is considered as one gram.
(e) For purposes of this section, if a taxable substance consists of a mixture containing both marihuana and another substance listed in the definition of taxable substance provided by Section 159.001 of this code, the taxable substance is taxable under Subsection (b)(1) of this section and not under Subsection (b)(2) of this section.
(f) If a determination made under this chapter becomes final without payment of the amount of the determination being made, the comptroller shall add to the amount a penalty of 10 percent of the amount of the tax and interest.
(g) In a redetermination proceeding held or a judicial proceeding brought under this chapter, a certificate from the comptroller that shows the issued determination is prima facie evidence of:
(1) the determination of the stated tax or amount of the tax;
(2) the stated amount of the penalties and interest; and
(3) the compliance of the comptroller with this chapter in computing and determining the amount due.
(h) The suppression of evidence on any ground in a criminal case that arises out of facts on which a determination is made under this chapter or the dismissal of criminal charges in such a case does not affect a determination made under this chapter.