Tex. Tax Code § 154.211
FAILURE TO PRODUCE RECORDS
Texas · Texas Tax Code · Status: effective
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- Tex. Tax Code § 154.211, FAILURE TO PRODUCE RECORDS, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/575107
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Full text
(a) A person's failure to produce the records required by this subchapter or a person's inability to provide other proof of tax payment, on demand by the comptroller, is prima facie evidence that cigarettes possessed by the person were received for the purpose of making a first sale without payment of the tax imposed by this chapter.
(b) This section does not apply to a person who possesses 200 or fewer cigarettes if the person uses the cigarettes and does not sell them or offer them for sale.
(c) This section does not apply to a failure to produce records or provide other proof of tax payment under Subsection (a) if the failure results from an occurrence beyond the person's control.