Chapter
154
Cigarette Tax
Sections
154.001
Definitions
154.002
Storage
154.021
Imposition and Rate of Tax
154.022
Tax Imposed on First Sale of Cigarettes
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
154.041
Stamp Required
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
154.101
Permits
154.102
Combination Permit
154.107
Denial of Permit
154.110
Issuance of Permit
154.111
Permit Year; Fees
154.114
Final Suspension or Revocation of a Permit
154.116
Comptroller May Refuse to Sell Stamps
154.117
Display of Permit
154.121
Revenue
154.152
Interstate Stock
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
154.209
Availability of Records
154.210
Distributor's Report
154.211
Failure to Produce Records
154.212
Reports by Wholesalers and Distributors of Cigarettes
154.0225
Liability of Permitted Distributor
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
154.403
Seizure
154.404
Comptroller's Report
154.405
Forfeiture Proceeding
154.406
Disposition of Forfeited Property
154.407
Photographic Evidence in Cases Involving Seized Cigarettes
154.409
Unstamped Cigarettes
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
154.0415
Cigarettes to Which Stamps May Not Be Affixed
154.415
Donations
154.501
Penalties
154.502
Unstamped Cigarettes
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
154.510
Misdemeanor
154.511
Transportation of Cigarettes
154.512
Inspection of Premises
154.513
Previously Used or Old Design Stamps
154.514
Sale of Stamps
154.516
Books and Records
154.517
Felony
154.518
Overlap of Penalties
154.519
Venue
154.520
Counterfeit Stamps
154.601
Nature of Tax
154.602
Funds for Enforcement
154.603
Disposition of Revenue
154.1015
Sales; Permit Holders and Nonpermit Holders
154.1135
Payment for Permits
154.1141
Summary Suspension of a Permit
154.1145
Hearings
154.2085
Export Warehouse's Records
154.4045
Sale of Seized Cigarettes
154.4095
Deceptive Trade Practice
154.5025
Affixing Stamps to Certain Cigarettes
154.5095
Fingerprints
154.6035
Allocation of Certain Revenue to Property Tax Relief Fund
