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Tex. Tax Code § 154.411

WAIVER PERMITTED

Texas · Texas Tax Code · Status: effective

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Tex. Tax Code § 154.411, WAIVER PERMITTED, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/575128
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(a) The comptroller may waive a forfeiture proceeding for property seized under Section 154.403 of this code if the owner or possessor of the property: (1) affixes the required stamp to the individual packages of cigarettes; and (2) in addition to the value of the stamps required to be affixed, pays to the state through the comptroller a sum equal to the value of the required stamps. (b) The comptroller may make a compromise with a person before or after a claim is filed in court. The comptroller shall keep a record open for public inspection of compromises and waivers of forfeiture made under this section.