{"data":{"id":"us-tx/tex.-tax-code-155.207","jurisdiction":"us-tx","citation":"Tex. Tax Code § 155.207","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 tobacco products without having a valid permit;\n(2) as a distributor, interstate warehouse, wholesaler, or retailer, receives or possesses tobacco products 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 155.102;\n(4) as a distributor, interstate warehouse, wholesaler, or retailer, sells tobacco products without having a valid permit; or\n(5) as a bonded agent, interstate warehouse, or export warehouse, stores, distributes, or delivers tobacco products on which the tax has not been paid without having a valid permit.\nActs 1981, 67th Leg., p. 1683, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 58, Sec. 42, eff. March 1, 1986; Acts 1991, 72nd Leg., ch. 409, Sec. 67, eff. June 7, 1991.\nAmended by:\nActs 2019, 86th Leg., R.S., Ch. 894 (H.B. 3475), Sec. 11, eff. September 1, 2019.\nActs 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 34, eff. September 1, 2021.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE E. SALES, EXCISE, AND USE TAXES","CHAPTER 155. CIGARS AND TOBACCO PRODUCTS TAX","SUBCHAPTER G. PENALTIES"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.155.htm#155.207","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"b665247540a0ac17337f7cdbf5016d3003a89fbe39dbb317481a76472031569e","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-155.206","next":"us-tx/tex.-tax-code-155.2075"},"notice":"GroundRules: Original legal text. Not legal advice."}