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Tex. Tax Code § 154.302

PAYMENT OF DOUBLE AMOUNT

Texas · Texas Tax Code · Status: effective

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Tex. Tax Code § 154.302, PAYMENT OF DOUBLE AMOUNT, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/575111
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(a) If the comptroller finds that a person has sold unstamped cigarettes, the comptroller may require the person to pay the state through the comptroller a sum equal to twice the amount of stamp tax due. (b) If the person does not furnish the comptroller evidence that enough stamps were purchased to cover unstamped cigarettes purchased, it is presumed that the cigarettes were sold without the proper stamps.