Tex. Tax Code § 155.207
This is the official text of Tex. Tax Code § 155.207, part of Texas’s Tax Code — governs state and local taxation.
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§ 155.207. PERMITS.
Official statutory text
A person commits an offense if the person acting:
(1) as a distributor, interstate warehouse, wholesaler, or retailer, receives or possesses tobacco products without having a valid permit;
(2) as a distributor, interstate warehouse, wholesaler, or retailer, receives or possesses tobacco products without having a permit posted where it can be easily seen by the public;
(3) as a distributor, interstate warehouse, or wholesaler, does not deliver an invoice to the purchaser as required by Section 155.102;
(4) as a distributor, interstate warehouse, wholesaler, or retailer, sells tobacco products without having a valid permit; or
(5) as a bonded agent, interstate warehouse, or export warehouse, stores, distributes, or delivers tobacco products on which the tax has not been paid without having a valid permit.
(1) as a distributor, interstate warehouse, wholesaler, or retailer, receives or possesses tobacco products without having a valid permit;
(2) as a distributor, interstate warehouse, wholesaler, or retailer, receives or possesses tobacco products without having a permit posted where it can be easily seen by the public;
(3) as a distributor, interstate warehouse, or wholesaler, does not deliver an invoice to the purchaser as required by Section 155.102;
(4) as a distributor, interstate warehouse, wholesaler, or retailer, sells tobacco products without having a valid permit; or
(5) as a bonded agent, interstate warehouse, or export warehouse, stores, distributes, or delivers tobacco products on which the tax has not been paid without having a valid permit.
Status: in_force · Read it on the official government site
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