Tex. Tax Code § 155.023
PAYMENT OF TAX
Texas · Texas Tax Code · Status: effective
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- Citation
- Tex. Tax Code § 155.023, PAYMENT OF TAX, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/575169
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Full text
(a) A distributor shall pay the tax on tobacco products received for the purpose of making a first sale at the time the distributor files the report required by Section 155.111. A distributor shall pay the tax by cashier's check payable to the comptroller, by electronic funds transfer to the comptroller or by any other method of payment authorized by the comptroller.
(b) The person in possession of tobacco products has the burden to prove payment of the tax on the products.