Tex. Tax Code § 154.302
This is the official text of Tex. Tax Code § 154.302, part of Texas’s Tax Code — governs state and local taxation.
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§ 154.302. PAYMENT OF DOUBLE AMOUNT.
Official statutory text
(a) If the comptroller finds that a person has sold unstamped cigarettes, the comptroller may require the person to pay the state through the comptroller a sum equal to twice the amount of stamp tax due.
(b) If the person does not furnish the comptroller evidence that enough stamps were purchased to cover unstamped cigarettes purchased, it is presumed that the cigarettes were sold without the proper stamps.
(b) If the person does not furnish the comptroller evidence that enough stamps were purchased to cover unstamped cigarettes purchased, it is presumed that the cigarettes were sold without the proper stamps.
Status: in_force · Read it on the official government site
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