Tex. Tax Code § 154.304 · Subchapter G. ADMINISTRATION BY COMPTROLLER
INSPECTION.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(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.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1654, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 240, Sec. 38, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., ch. 409, Sec. 31, eff. June 7, 1991; Acts 1995, 74th Leg., ch. 1000, Sec. 45, eff. Oct. 1, 1995; Acts 1997, 75th Leg., ch. 1423, Sec. 19.54, eff. Sept. 1, 1997.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.154.htm
- Text hash
- sha256 4bad231e0abf6467ff795197ea91a1097ace9d836f2dd03cccd3384f91c51d98
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.