Tex. Tax Code § 155.211
This is the official text of Tex. Tax Code § 155.211, part of Texas’s Tax Code — governs state and local taxation.
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§ 155.211.
Official statutory text
Sec. 155.211. POSSESSION: TAX DUE. (a) A person commits an offense if the person possesses, in violation of this chapter, tobacco products on which a tax is required to be paid that has not been paid. The absence of evidence of a tax payment is prima facie evidence of nonpayment.
(b) This section does not prohibit transportation of tobacco products by a common carrier.
(b) This section does not prohibit transportation of tobacco products by a common carrier.
Status: in_force · Read it on the official government site
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