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Current as of January 01, 2024 | Updated by Findlaw Staff
A person commits an offense if the person acting:
(1) as a distributor, interstate warehouse, wholesaler, or retailer, receives or possesses cigarettes without having a valid permit;
(2) as a distributor, interstate warehouse, wholesaler, or retailer, receives or possesses cigarettes without having a permit posted where it can be easily seen by the public;
(3) as a distributor, interstate warehouse, or wholesaler, does not deliver an invoice to the purchaser as required by Section 154.203;
(4) as a distributor, interstate warehouse, wholesaler, or retailer, sells cigarettes without having a valid permit; or
(5) as a bonded agent, interstate warehouse, or export warehouse, stores, distributes, or delivers cigarettes in unstamped packages without having a valid permit, except as provided by Section 154.041(f).
Cite this article: FindLaw.com - Texas Tax Code - TAX § 154.509. Permits - last updated January 01, 2024 | https://codes.findlaw.com/tx/tax-code/tax-sect-154-509/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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