Tex. Tax Code § 155.143
SEIZURE
Texas · Texas Tax Code · Status: effective
Cite this
- Citation
- Tex. Tax Code § 155.143, SEIZURE, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/575202
- Permanent ID
ys:prov:575202@1- SHA-256
12578c109f2e45ed754a0e913714364a2be47f3c1be4f5dd9c6ff0ca9f94171c
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
(a) The comptroller with or without process may seize:
(1) tobacco products taxed under this chapter that are possessed or controlled by a person for the purpose of selling or removing the tobacco products in violation of this chapter;
(2) tobacco products that are removed, deposited, or concealed by a person intending to avoid payment of taxes imposed by this chapter;
(3) an automobile, truck, boat, conveyance, or other type of vehicle used to remove or transport tobacco products by a person intending to avoid payment of taxes imposed by this chapter; and
(4) equipment, paraphernalia, or other tangible personal property used by a person intending to avoid payment of taxes imposed by this chapter found in the place where the tobacco products are found.
(b) An item seized under this section is forfeited to the state and remains in the custody of the comptroller for disposition as provided by this chapter. The seized item is not subject to replevin.