Tex. Tax Code § 154.403 · Subchapter H. ENFORCEMENT OF TAX
SEIZURE.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The comptroller with or without process may seize:
(1) cigarettes taxed under this chapter that are possessed or controlled by a person for the purpose of selling or removing the cigarettes in violation of this chapter;
(2) cigarettes that are removed, deposited, or concealed by a person intending to avoid payment of taxes imposed by this chapter;
(3) an automobile, boat, conveyance, or other type of vehicle used to remove or transport cigarettes by a person intending to avoid payment of taxes imposed by this chapter; and
(4) equipment, paraphernalia, or other tangible personal property used by a person intending to avoid payment of taxes imposed by this chapter found in the place where the cigarettes are found.
(b) An item seized under this section is forfeited to the state and remains in the custody of the comptroller for disposition as provided by this chapter. The seized item is not subject to replevin.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1656, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 240, Sec. 39, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., ch. 409, Sec. 33, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 1423, Sec. 19.60, 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 dbb6c08a942009b0b4e8eb03deffa63a54baf9c05315194ca32dc242fe1fb1cb
- 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
Cited by 5 provisions
Provisions in this library whose text cites Tex. Tax Code § 154.403. Each shows the citation as that text prints it.
Tax Code
- Tex. Tax Code § 154.404COMPTROLLER'S REPORT.Printed as Section 154.403
- Tex. Tax Code § 154.406DISPOSITION OF FORFEITED PROPERTY.Printed as Section 154.403
- Tex. Tax Code § 154.407PHOTOGRAPHIC EVIDENCE IN CASES INVOLVING SEIZED CIGARETTES.Printed as Section 154.403
- Tex. Tax Code § 154.409UNSTAMPED CIGARETTES.Printed as Section 154.403
- Tex. Tax Code § 154.411WAIVER PERMITTED.Printed as Section 154.403
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.