Chapter
155
Cigars and Tobacco Products Tax
Sections
155.001
Definitions
155.002
Storage
155.021
Tax Imposed on Cigars
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
155.041
Permits
155.045
Combination Permit
155.048
Issuance of Permits
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
155.101
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
155.141
Donations
155.143
Seizure
155.144
Comptroller's Report
155.145
Forfeiture Proceeding
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
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
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
155.208
Misdemeanor
155.209
Transportation of Tobacco Products
155.210
Inspection of Premises
155.211
Possession: Tax Due
155.0211
Tax Imposed on Tobacco Products Other than Cigars
155.0212
Liability of Permitted Distributor
155.212
Books and Records
155.213
Felony
155.214
Overlap of Penalties
155.215
Venue for Felony
155.241
Allocation of Tax
155.0415
Sales: Permit Holders and Nonpermit Holders
155.0481
Denial of Permit
155.0591
Summary Suspension of a Permit
155.0595
Hearings
155.1445
Sale of Seized Tobacco Products
155.1451
Disposition of Forfeited Property
155.2075
Fingerprints
155.2415
Allocation of Certain Revenue to Property Tax Relief Fund and Certain Other Funds
