Tex. Tax Code § 155.211 · Subchapter G. PENALTIES
POSSESSION: TAX DUE.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(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.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1684, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 894 (H.B. 3475), Sec. 13, eff. September 1, 2019.
Acts 2019, 86th Leg., R.S., Ch. 894 (H.B. 3475), Sec. 14, eff. September 1, 2019.
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 ce4de94498db0f61e1ca88f5c9a00fd82c363411f490dca1df9e389cecb323fc
- 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.