Tex.
Tax Code Section 154.304
Inspection
(a)
To determine the tax liability of a person dealing in cigarettes or compliance by the person with this chapter, the comptroller may:(1)
inspect any premises, including a vending machine and its contents, where cigarettes are manufactured, produced, stored, transported, sold, or offered for sale or exchange;(2)
remain on the premises as long as necessary to determine the tax liability or compliance with this chapter;(3)
examine the records required by this chapter or other records, books, documents, papers, accounts, and objects that the comptroller determines are necessary for conducting a complete examination; and(4)
examine stocks of cigarettes and cigarette stamps.(b)
A person dealing in cigarettes may not:(1)
fail to produce, on the comptroller’s demand, records required by this chapter; or(2)
hinder or prevent the inspection of records or the examination of the premises.
Source:
Section 154.304 — Inspection, https://statutes.capitol.texas.gov/Docs/TX/htm/TX.154.htm#154.304 (accessed Jun. 5, 2024).
