{"data":{"id":"us-tx/tex.-tax-code-155.211","jurisdiction":"us-tx","citation":"Tex. Tax Code § 155.211","heading":"POSSESSION: TAX DUE.","body":"(a) A person commits an offense if the person possesses, in violation of this chapter, tobacco products on which a tax is required to be paid that has not been paid. The absence of evidence of a tax payment is prima facie evidence of nonpayment.\n(b) This section does not prohibit transportation of tobacco products by a common carrier.\nActs 1981, 67th Leg., p. 1684, ch. 389, Sec. 1, eff. Jan. 1, 1982.\nAmended by:\nActs 2019, 86th Leg., R.S., Ch. 894 (H.B. 3475), Sec. 13, eff. September 1, 2019.\nActs 2019, 86th Leg., R.S., Ch. 894 (H.B. 3475), Sec. 14, 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 G. PENALTIES"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.155.htm#155.211","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"1dd942a78a45a634f98a3cd133e43ca811a2a626f31126f5bd592851283a8bcc","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-155.210","next":"us-tx/tex.-tax-code-155.212"},"notice":"GroundRules: Original legal text. Not legal advice."}