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Texas · Through 89th 2nd Called Legislative Session, 2025

Tex. Tax Code § 154.511: TRANSPORTATION OF CIGARETTES.

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Where this section sits in the code
  1. TAX CODE
  2. TITLE 2. STATE TAXATION
  3. SUBTITLE E. SALES, EXCISE, AND USE TAXES
  4. CHAPTER 154. CIGARETTE TAX
  5. SUBCHAPTER I. PENALTIES

A person, other than a common carrier, commits an offense if the person:

(1) knowingly transports cigarettes without a stamp affixed to each individual package, except as provided by Section 154.024(a) or 154.152(c);

(2) wilfully refuses to stop a motor vehicle operated to transport cigarettes after a request to stop from an authorized person; or

(3) while transporting cigarettes refuses to permit a complete inspection of the cargo by an authorized person.

Acts 1981, 67th Leg., p. 1661, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1999, 76th Leg., ch. 1110, Sec. 2, eff. Sept. 1, 1999.

Amended by:

Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 22, eff. September 1, 2021.

Collected 2026-08-27T01:47:41Z. Source file · JSON

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