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Tex. Tax Code § 155.211

POSSESSION: TAX DUE

Texas · Texas Tax Code · Status: effective

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Tex. Tax Code § 155.211, POSSESSION: TAX DUE, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/575232
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(a) A person commits an offense if the person possesses, in violation of this chapter, tobacco products on which a tax is required to be paid that has not been paid. The absence of evidence of a tax payment is prima facie evidence of nonpayment. (b) This section does not prohibit transportation of tobacco products by a common carrier.