Chapter 155. Cigars and Tobacco Products Tax
Subchapter A. General Provisions
Subchapter B. Imposition and Rate of Tax
- Tex. Tax Code § 155.021 Tax Imposed On Cigars
- Tex. Tax Code § 155.0211 Tax Imposed On Tobacco Products Other Than Cigars
- Tex. Tax Code § 155.0212 Liability of Permitted Distributor
- Tex. Tax Code art. 155.022 [Repealed]
- Tex. Tax Code § 155.023 Payment of Tax
- Tex. Tax Code § 155.024 Exception For Personal Use
- Tex. Tax Code § 155.025 Manufacturing Exemption
- Tex. Tax Code § 155.026 Penalty For Failure to Pay Tax
- Tex. Tax Code § 155.027 Venue
- Tex. Tax Code § 155.028 Impact of Tax
Subchapter C. Permits
- Tex. Tax Code § 155.041 Permits
- Tex. Tax Code § 155.0415 Sales: Permit Holders and Nonpermit Holders
- Tex. Tax Code § 155.045 Combination Permit
- Tex. Tax Code § 155.048 Issuance of Permits
- Tex. Tax Code § 155.0481 Denial of Permit
- Tex. Tax Code § 155.049 Permit Year; Fees
- Tex. Tax Code § 155.050 Payment For Permits
- Tex. Tax Code § 155.053 Display of Permit
- Tex. Tax Code § 155.058 Revenue
- Tex. Tax Code § 155.059 Final Suspension Or Revocation of Permit
- Tex. Tax Code § 155.0591 Summary Suspension of a Permit
- Tex. Tax Code art. 155.0592 [Repealed]
- Tex. Tax Code art. 155.0593 [Repealed]
- Tex. Tax Code § 155.0595 Hearings
Subchapter D. Records and Reports
- Tex. Tax Code § 155.101 Record of Purchase Or Receipt
- Tex. Tax Code § 155.102 Report of Sale Or Use
- Tex. Tax Code § 155.103 Manufacturer's Records and Reports
- Tex. Tax Code § 155.104 Manufacturer's Representative's Records
- Tex. Tax Code § 155.105 Reports By Wholesalers and Distributors of Cigars and Tobacco Products
- Tex. Tax Code § 155.107 Common Carrier Records
- Tex. Tax Code § 155.108 Bonded Agent's Records
- Tex. Tax Code § 155.109 Export Warehouse's Records
- Tex. Tax Code § 155.110 Availability of Records
- Tex. Tax Code § 155.111 Distributor's Report
- Tex. Tax Code § 155.112 Failure to Produce Records
Subchapter E. Enforcement of Tax
- Tex. Tax Code § 155.141 Donations
- Tex. Tax Code § 155.143 Seizure
- Tex. Tax Code § 155.144 Comptroller's Report
- Tex. Tax Code § 155.1445 Sale of Seized Tobacco Products
- Tex. Tax Code § 155.145 Forfeiture Proceeding
- Tex. Tax Code § 155.1451 Disposition of Forfeited Property
- Tex. Tax Code § 155.146 Photographic Evidence In Cases Involving Seized Tobacco Products
- Tex. Tax Code § 155.150 Seizure Or Sale No Defense
- Tex. Tax Code § 155.151 Waiver Permitted
- Tex. Tax Code § 155.152 Payment to Treasury
- Tex. Tax Code § 155.153 Preferred State Tax Lien
- Tex. Tax Code § 155.154 Donations
- Tex. Tax Code § 155.155 Reciprocal Agreements
Subchapter F. Administration By Comptroller
- Tex. Tax Code § 155.181 Compliance Investigation and Recovery of Costs
- Tex. Tax Code § 155.182 Payment of Double Amount
- Tex. Tax Code § 155.183 Inspection
- Tex. Tax Code § 155.184 Credit For Tax Paid
- Tex. Tax Code § 155.185 Deficiency Determination, Penalties, and Interest
- Tex. Tax Code § 155.186 Redetermination
Subchapter G. Penalties
- Tex. Tax Code § 155.201 Penalties
- Tex. Tax Code § 155.202 Nonpayment of Tax
- Tex. Tax Code art. 155.203 [Repealed]
- Tex. Tax Code § 155.204 Concealment of Violation
- Tex. Tax Code § 155.205 Misleading the Comptroller
- Tex. Tax Code § 155.206 Refusing to Surrender Tobacco Products
- Tex. Tax Code § 155.207 Permits
- Tex. Tax Code § 155.2075 Fingerprints
- Tex. Tax Code § 155.208 Misdemeanor
- Tex. Tax Code § 155.209 Transportation of Tobacco Products
- Tex. Tax Code § 155.210 Inspection of Premises
- Tex. Tax Code § 155.211 Possession: Tax Due
- Tex. Tax Code § 155.212 Books and Records
- Tex. Tax Code § 155.213 Felony
- Tex. Tax Code § 155.214 Overlap of Penalties
- Tex. Tax Code § 155.215 Venue For Felony