Tex. Tax Code § 154.411
This is the official text of Tex. Tax Code § 154.411, part of Texas’s Tax Code — governs state and local taxation.
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§ 154.411. WAIVER PERMITTED.
Official statutory text
(a) The comptroller may waive a forfeiture proceeding for property seized under Section 154.403 of this code if the owner or possessor of the property:
(1) affixes the required stamp to the individual packages of cigarettes; and
(2) in addition to the value of the stamps required to be affixed, pays to the state through the comptroller a sum equal to the value of the required stamps.
(b) The comptroller may make a compromise with a person before or after a claim is filed in court. The comptroller shall keep a record open for public inspection of compromises and waivers of forfeiture made under this section.
(1) affixes the required stamp to the individual packages of cigarettes; and
(2) in addition to the value of the stamps required to be affixed, pays to the state through the comptroller a sum equal to the value of the required stamps.
(b) The comptroller may make a compromise with a person before or after a claim is filed in court. The comptroller shall keep a record open for public inspection of compromises and waivers of forfeiture made under this section.
Status: in_force · Read it on the official government site
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