{"data":{"id":"us-tx/tex.-tax-code-154.509","jurisdiction":"us-tx","citation":"Tex. Tax Code § 154.509","heading":"PERMITS.","body":"A person commits an offense if the person acting:\n(1) as a distributor, interstate warehouse, wholesaler, or retailer, receives or possesses cigarettes without having a valid permit;\n(2) as a distributor, interstate warehouse, wholesaler, or retailer, receives or possesses cigarettes without having a permit posted where it can be easily seen by the public;\n(3) as a distributor, interstate warehouse, or wholesaler, does not deliver an invoice to the purchaser as required by Section 154.203;\n(4) as a distributor, interstate warehouse, wholesaler, or retailer, sells cigarettes without having a valid permit; or\n(5) as a bonded agent, interstate warehouse, or export warehouse, stores, distributes, or delivers cigarettes in unstamped packages without having a valid permit, except as provided by Section 154.041(f).\nActs 1981, 67th Leg., p. 1660, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 58, Sec. 19, eff. March 1, 1986; Acts 1991, 72nd Leg., ch. 409, Sec. 40, eff. June 7, 1991.\nAmended by:\nActs 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614), Sec. 19, eff. September 1, 2019.\nActs 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 21, eff. September 1, 2021.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE E. SALES, EXCISE, AND USE TAXES","CHAPTER 154. CIGARETTE TAX","SUBCHAPTER I. PENALTIES"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.154.htm#154.509","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"c0bb58685abc9e77de3a17e951c88ca13467c1fe3a82ae23954f13ab1ab459e7","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-154.508","next":"us-tx/tex.-tax-code-154.5095"},"notice":"GroundRules: Original legal text. Not legal advice."}