GroundRules
← Search the law
Texas · Through 89th 2nd Called Legislative Session, 2025

Tex. Tax Code § 155.209: TRANSPORTATION OF TOBACCO PRODUCTS.

Read at publisher ↗
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 155. CIGARS AND TOBACCO PRODUCTS TAX
  5. SUBCHAPTER G. PENALTIES

A person commits an offense if the person:

(1) knowingly transports tobacco products subject to the tax under this chapter without the tax being paid;

(2) wilfully refuses to stop a motor vehicle operated to transport tobacco products after a request to stop from an authorized representative of the comptroller; or

(3) while transporting tobacco products, refuses to permit a complete inspection of the cargo by an authorized representative of the comptroller.

Acts 1981, 67th Leg., p. 1684, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 67, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 1423, Sec. 19.114, eff. Sept. 1, 1997.

Amended by:

Acts 2019, 86th Leg., R.S., Ch. 894 (H.B. 3475), Sec. 12, eff. September 1, 2019.

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

Browse this collection