Texas Tax Code

§ 154.304 — INSPECTION

TX § 154.304Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 154. CIGARETTE TAX · Art. G. ADMINISTRATION BY COMPTROLLER

Statute text

View on source

(a)To determine the tax liability of a person dealing in cigarettes or compliance by the person with this chapter, the comptroller may:

(1)inspect any premises, including a vending machine and its contents, where cigarettes are manufactured, produced, stored, transported, sold, or offered for sale or exchange;

(2)remain on the premises as long as necessary to determine the tax liability or compliance with this chapter;

(3)examine the records required by this chapter or other records, books, documents, papers, accounts, and objects that the comptroller determines are necessary for conducting a complete examination; and

(4)examine stocks of cigarettes and cigarette stamps.

(b)A person dealing in cigarettes may not:

…

Legislative history

Acts 1981, 67th Leg., p. 1654, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 240, Sec. 38, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., ch. 409, Sec. 31, eff. June 7, 1991; Acts 1995, 74th Leg., ch. 1000, Sec. 45, eff. Oct. 1, 1995; Acts 1997, 75th Leg., ch. 1423, Sec. 19.54, eff. Sept. 1, 1997.