Texas Tax Code 155.023 – Payment of Tax
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(a) A distributor shall pay the tax on tobacco products received for the purpose of making a first sale at the time the distributor files the report required by § 155.111. A distributor shall pay the tax by cashier’s check payable to the comptroller, by electronic funds transfer to the comptroller or by any other method of payment authorized by the comptroller.
(b) The person in possession of tobacco products has the burden to prove payment of the tax on the products.
Terms Used In Texas Tax Code 155.023
- Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
- Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
- Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005