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Terms Used In Texas Tax Code 155.206

  • Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
  • 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

A person commits an offense if the person refuses to surrender to the comptroller on demand tobacco products possessed in violation of this chapter.