Texas Tax Code
§ 154.4045 — SALE OF SEIZED CIGARETTES
TX § 154.4045Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 154. CIGARETTE TAX · Art. H. ENFORCEMENT OF TAX
Statute text
View on source(a)Cigarettes are perishable items.
(b)If the seized cigarettes are in a salable condition, the comptroller may:
(1)sell the cigarettes, return the cigarettes to the manufacturer for credit, or destroy or dispose of the cigarettes; or
(2)if the seized cigarettes are in packages described by Section 154.0415 or stamped in violation of that section, the comptroller may not sell the cigarettes but may destroy or dispose of the cigarettes or return the cigarettes, solely for the purpose of export, to the manufacturer for credit.
(c)The price obtained at the sale is the market value for the cigarettes sold.
(d)The comptroller shall place the proceeds from the sale of seized cigarettes in escrow in a treasury suspense account pending the outcome of the forfeiture proceeding provided for in this chapter.
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Legislative history
Added by Acts 1991, 72nd Leg., ch. 409, Sec. 35, eff. June 7, 1991. Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.62, eff. Sept. 1, 1997; Acts 1999, 76th Leg., ch. 1539, Sec. 2, eff. Sept. 1, 1999.