Texas Tax Code
§ 154.511 — TRANSPORTATION OF CIGARETTES
TX § 154.511Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 154. CIGARETTE TAX · Art. I. PENALTIES
Statute text
View on sourceA person, other than a common carrier, commits an offense if the person:
(1)knowingly transports cigarettes without a stamp affixed to each individual package, except as provided by Section 154.024(a) or 154.152(c);
(2)wilfully refuses to stop a motor vehicle operated to transport cigarettes after a request to stop from an authorized person; or
(3)while transporting cigarettes refuses to permit a complete inspection of the cargo by an authorized person. Acts 1981, 67th Leg., p. 1661, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1999, 76th Leg., ch. 1110, Sec. 2, eff. Sept. 1, 1999. Amended by:
Legislative history
Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 22, eff. September 1, 2021.