Texas Tax Code 155.207 – Permits
Terms Used In Texas Tax Code 155.207
- 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 acting:
(1) as a distributor, interstate warehouse, wholesaler, or retailer, receives or possesses tobacco products without having a valid permit;
(2) as a distributor, interstate warehouse, wholesaler, or retailer, receives or possesses tobacco products without having a permit posted where it can be easily seen by the public;
(3) as a distributor, interstate warehouse, or wholesaler, does not deliver an invoice to the purchaser as required by § 155.102;
(4) as a distributor, interstate warehouse, wholesaler, or retailer, sells tobacco products without having a valid permit; or
(5) as a bonded agent, interstate warehouse, or export warehouse, stores, distributes, or delivers tobacco products on which the tax has not been paid without having a valid permit.