Texas Tax Code 155.209 – Transportation of Tobacco Products
Current as of: 2024 | Check for updates
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Terms Used In Texas Tax Code 155.209
- 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:
(1) knowingly transports tobacco products subject to the tax under this chapter without the tax being paid;
(2) wilfully refuses to stop a motor vehicle operated to transport tobacco products after a request to stop from an authorized representative of the comptroller; or
(3) while transporting tobacco products, refuses to permit a complete inspection of the cargo by an authorized representative of the comptroller.