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Chapter 154

Cigarette Tax

Subchapter A. General Provisions

154.001 Definitions 154.002 Storage

Subchapter B. Imposition and Rate of Tax

154.021 Imposition and Rate of Tax 154.022 Tax Imposed on First Sale of Cigarettes 154.0225 Liability of Permitted Distributor 154.023 Impact of Tax 154.024 Importation of Small Quantities 154.025 Lien to Secure Payment of Tax 154.026 Cigarettes Used Exclusively for Research Purposes

Subchapter C. Tax Stamps

154.041 Stamp Required 154.0415 Cigarettes to Which Stamps May Not Be Affixed 154.042 Distributor 154.043 Sale of Stamps 154.044 Purchase from a Distributor 154.045 Recall by Comptroller 154.046 Invoice for Stamps 154.047 Stamps Shipped with Draft Attached 154.050 Payment 154.051 Cigarette Tax Recovery Trust Fund 154.052 Distributor's Stamping Allowance 154.053 Manufacture of Stamps 154.054 Redemption and Destruction of Stamps 154.058 Inventory on Tax Increase 154.060 Cancellation 154.061 Penalty for Failure to Pay Tax

Subchapter D. Permits

154.101 Permits 154.1015 Sales; Permit Holders and Nonpermit Holders 154.102 Combination Permit 154.107 Denial of Permit 154.110 Issuance of Permit 154.111 Permit Year; Fees 154.1135 Payment for Permits 154.114 Final Suspension or Revocation of a Permit 154.1141 Summary Suspension of a Permit 154.1145 Hearings 154.116 Comptroller May Refuse to Sell Stamps 154.117 Display of Permit 154.121 Revenue

Subchapter E. Interstate Business

154.152 Interstate Stock

Subchapter F. Records and Reports

154.201 Record of Purchase or Receipt 154.202 Record of Stamps 154.203 Report of Sale or Use 154.204 Manufacturer's Records and Reports 154.205 Manufacturer's Representative's Records 154.207 Common Carrier Records 154.208 Bonded Agent's Records 154.2085 Export Warehouse's Records 154.209 Availability of Records 154.210 Distributor's Report 154.211 Failure to Produce Records 154.212 Reports by Wholesalers and Distributors of Cigarettes

Subchapter G. Administration by Comptroller

154.301 Compliance Investigation and Recovery of Costs 154.302 Payment of Double Amount 154.304 Inspection 154.305 Refund for Stamps 154.306 Exchange of Stamps 154.307 Records 154.308 Deficiency Determination, Penalties, and Interest 154.309 Redetermination

Subchapter H. Enforcement of Tax

154.403 Seizure 154.404 Comptroller's Report 154.4045 Sale of Seized Cigarettes 154.405 Forfeiture Proceeding 154.406 Disposition of Forfeited Property 154.407 Photographic Evidence in Cases Involving Seized Cigarettes 154.409 Unstamped Cigarettes 154.4095 Deceptive Trade Practice 154.410 Seizure or Sale No Defense 154.411 Waiver Permitted 154.412 Payment to Treasury 154.413 Preferred State Tax Lien 154.414 Reciprocal Agreements 154.415 Donations

Subchapter I. Penalties

154.501 Penalties 154.502 Unstamped Cigarettes 154.5025 Affixing Stamps to Certain Cigarettes 154.503 Possession in Quantities Less Than 10,000 154.504 Possession of Quantities Less Than Individual Package 154.505 Cancellation of Stamp 154.506 Concealment of a Violation 154.507 Misleading the Comptroller 154.508 Refusing to Surrender Cigarettes 154.509 Permits 154.5095 Fingerprints 154.510 Misdemeanor 154.511 Transportation of Cigarettes 154.512 Inspection of Premises 154.513 Previously Used or Old Design Stamps 154.514 Sale of Stamps 154.515 Possession in Quantities of 10,000 or More 154.516 Books and Records 154.517 Felony 154.518 Overlap of Penalties 154.519 Venue 154.520 Counterfeit Stamps

Subchapter J. Nature of Tax and Disposition of Funds

154.601 Nature of Tax 154.602 Funds for Enforcement 154.603 Disposition of Revenue 154.6035 Allocation of Certain Revenue to Property Tax Relief Fund