Texas Tax Code

§ 155.183 — INSPECTION

TX § 155.183Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 155. CIGARS AND TOBACCO PRODUCTS TAX · Art. F. ADMINISTRATION BY COMPTROLLER

Statute text

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

(1)inspect any premises, including a vending machine and its contents, where tobacco products 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 tobacco products.

(b)A person dealing in tobacco products may not:

…

Legislative history

Acts 1981, 67th Leg., p. 1681, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 240, Sec. 85, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., ch. 409, Sec. 63, eff. June 7, 1991; Acts 1995, 74th Leg., ch. 1000, Sec. 53, eff. Oct. 1, 1995; Acts 1997, 75th Leg., ch. 1423, Sec. 19.106, eff. Sept. 1, 1997.