Tex. Tax Code § 154.304
This is the official text of Tex. Tax Code § 154.304, part of Texas’s Tax Code — governs state and local taxation.
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§ 154.304. INSPECTION.
Official statutory text
(a) To determine the tax liability of a person dealing in cigarettes or compliance by the person with this chapter, the comptroller may:
(1) inspect any premises, including a vending machine and its contents, where cigarettes are manufactured, produced, stored, transported, sold, or offered for sale or exchange;
(2) remain on the premises as long as necessary to determine the tax liability or compliance with this chapter;
(3) examine the records required by this chapter or other records, books, documents, papers, accounts, and objects that the comptroller determines are necessary for conducting a complete examination; and
(4) examine stocks of cigarettes and cigarette stamps.
(b) A person dealing in cigarettes may not:
(1) fail to produce, on the comptroller's demand, records required by this chapter; or
(2) hinder or prevent the inspection of records or the examination of the premises.
(1) inspect any premises, including a vending machine and its contents, where cigarettes are manufactured, produced, stored, transported, sold, or offered for sale or exchange;
(2) remain on the premises as long as necessary to determine the tax liability or compliance with this chapter;
(3) examine the records required by this chapter or other records, books, documents, papers, accounts, and objects that the comptroller determines are necessary for conducting a complete examination; and
(4) examine stocks of cigarettes and cigarette stamps.
(b) A person dealing in cigarettes may not:
(1) fail to produce, on the comptroller's demand, records required by this chapter; or
(2) hinder or prevent the inspection of records or the examination of the premises.
Status: in_force · Read it on the official government site
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