Tex. Tax Code § 155.143 · Subchapter E. ENFORCEMENT OF TAX
SEIZURE.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The comptroller with or without process may seize:
(1) tobacco products taxed under this chapter that are possessed or controlled by a person for the purpose of selling or removing the tobacco products in violation of this chapter;
(2) tobacco products that are removed, deposited, or concealed by a person intending to avoid payment of taxes imposed by this chapter;
(3) an automobile, truck, boat, conveyance, or other type of vehicle used to remove or transport tobacco products 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 tobacco products 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. 1678, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 240, Sec. 76, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., ch. 409, Sec. 53, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 1423, Sec. 19.94, 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.155.htm
- Text hash
- sha256 682bf5e3b23a4ac0862ffdb08d38b407bedcc0362fb5d7cd9d314e9cfaf2fdce
- 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 4 provisions
Provisions in this library whose text cites Tex. Tax Code § 155.143. Each shows the citation as that text prints it.
Tax Code
- Tex. Tax Code § 155.144COMPTROLLER'S REPORT.Printed as Section 155.143
- Tex. Tax Code § 155.1451DISPOSITION OF FORFEITED PROPERTY.Printed as Section 155.143
- Tex. Tax Code § 155.146PHOTOGRAPHIC EVIDENCE IN CASES INVOLVING SEIZED TOBACCO PRODUCTS.Printed as Section 155.143
- Tex. Tax Code § 155.151WAIVER PERMITTED.Printed as Section 155.143
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.