Texas Tax Code 155.211 – Possession: Tax Due
Current as of: 2024 | Check for updates
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(a) A person commits an offense if the person possesses, in violation of this chapter, tobacco products on which a tax is required to be paid that has not been paid. The absence of evidence of a tax payment is prima facie evidence of nonpayment.
(b) This section does not prohibit transportation of tobacco products by a common carrier.
Terms Used In Texas Tax Code 155.211
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- 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