{"data":{"id":"us-tx/tex.-tax-code-155.112","jurisdiction":"us-tx","citation":"Tex. Tax Code § 155.112","heading":"FAILURE TO PRODUCE RECORDS.","body":"(a) A person's failure to produce the records required by this subchapter or a person's inability to provide other proof of tax payment, on demand by the comptroller, is prima facie evidence that tobacco products possessed by the person were received for the purpose of making a first sale without payment of the tax imposed by this chapter.\n(b) Repealed by Acts 2019, 86th Leg., R.S., Ch. 894 (H.B. 3475), Sec. 15, eff. September 1, 2019.\n(c) This section does not apply to a failure to produce records or provide other proof of tax payment under Subsection (a) if the failure results from an occurrence beyond the person's control.\nAdded by Acts 1991, 72nd Leg., ch. 409, Sec. 52, eff. June 7, 1991. Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.92, eff. Sept. 1, 1997.\nAmended by:\nActs 2019, 86th Leg., R.S., Ch. 894 (H.B. 3475), Sec. 15, eff. September 1, 2019.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE E. SALES, EXCISE, AND USE TAXES","CHAPTER 155. CIGARS AND TOBACCO PRODUCTS TAX","SUBCHAPTER D. RECORDS AND REPORTS"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.155.htm#155.112","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"b964ca750a4cd3710973b1c09c2909d2db3f84d285c40c3ae758853f7ee4d553","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-155.111","next":"us-tx/tex.-tax-code-155.141"},"notice":"GroundRules: Original legal text. Not legal advice."}