Tex. Tax Code § 155.202
This is the official text of Tex. Tax Code § 155.202, part of Texas’s Tax Code — governs state and local taxation.
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§ 155.202. NONPAYMENT OF TAX.
Official statutory text
A person commits an offense if the person, without the tax being paid:
(1) receives or possesses in this state tobacco products for the purpose of making a first sale;
(2) sells, offers for sale, or presents tobacco products as a prize or gift; or
(3) knowingly consumes, uses, or smokes tobacco products subject to the tax imposed by this chapter.
(1) receives or possesses in this state tobacco products for the purpose of making a first sale;
(2) sells, offers for sale, or presents tobacco products as a prize or gift; or
(3) knowingly consumes, uses, or smokes tobacco products subject to the tax imposed by this chapter.
Status: in_force · Read it on the official government site
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