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Chapter 155

Cigars and Tobacco Products Tax

Subchapter A. General Provisions

155.001 Definitions 155.002 Storage

Subchapter B. Imposition and Rate of Tax

155.021 Tax Imposed on Cigars 155.0211 Tax Imposed on Tobacco Products Other Than Cigars 155.0212 Liability of Permitted Distributor 155.023 Payment of Tax 155.024 Exception for Personal Use 155.025 Manufacturing Exemption 155.026 Penalty for Failure to Pay Tax 155.027 Venue 155.028 Impact of Tax

Subchapter C. Permits

155.041 Permits 155.0415 Sales: Permit Holders and Nonpermit Holders 155.045 Combination Permit 155.048 Issuance of Permits 155.0481 Denial of Permit 155.049 Permit Year; Fees 155.050 Payment for Permits 155.053 Display of Permit 155.058 Revenue 155.059 Final Suspension or Revocation of Permit 155.0591 Summary Suspension of a Permit 155.0595 Hearings

Subchapter D. Records and Reports

155.101 Record of Purchase or Receipt 155.102 Report of Sale or Use 155.103 Manufacturer's Records and Reports 155.104 Manufacturer's Representative's Records 155.105 Reports by Wholesalers and Distributors of Cigars and Tobacco Products 155.107 Common Carrier Records 155.108 Bonded Agent's Records 155.109 Export Warehouse's Records 155.110 Availability of Records 155.111 Distributor's Report 155.112 Failure to Produce Records

Subchapter E. Enforcement of Tax

155.141 Donations 155.143 Seizure 155.144 Comptroller's Report 155.1445 Sale of Seized Tobacco Products 155.145 Forfeiture Proceeding 155.1451 Disposition of Forfeited Property 155.146 Photographic Evidence in Cases Involving Seized Tobacco Products 155.150 Seizure or Sale No Defense 155.151 Waiver Permitted 155.152 Payment to Treasury 155.153 Preferred State Tax Lien 155.154 Donations 155.155 Reciprocal Agreements

Subchapter F. Administration by Comptroller

155.181 Compliance Investigation and Recovery of Costs 155.182 Payment of Double Amount 155.183 Inspection 155.184 Credit for Tax Paid 155.185 Deficiency Determination, Penalties, and Interest 155.186 Redetermination

Subchapter G. Penalties

155.201 Penalties 155.202 Nonpayment of Tax 155.204 Concealment of Violation 155.205 Misleading the Comptroller 155.206 Refusing to Surrender Tobacco Products 155.207 Permits 155.2075 Fingerprints 155.208 Misdemeanor 155.209 Transportation of Tobacco Products 155.210 Inspection of Premises 155.211 Possession: Tax Due 155.212 Books and Records 155.213 Felony 155.214 Overlap of Penalties 155.215 Venue for Felony

Subchapter H. Allocation of Tax

155.241 Allocation of Tax 155.2415 Allocation of Certain Revenue to Property Tax Relief Fund and Certain Other Funds