Texas § 154.304 INSPECTION.

Texas Statutes

§ 154.304 — INSPECTION.

Texas § 154.304

Code TXTax Code

This text of Texas § 154.304 (INSPECTION.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tex. Tax Code Code Ann. § 154.304 (2026).

Text

Sec. 154.304. INSPECTION.

(a)To determine the tax liability of a person dealing in cigarettes or compliance by the person with this chapter, the comptroller may:

(1)inspect any premises, including a vending machine and its contents, where cigarettes are manufactured, produced, stored, transported, sold, or offered for sale or exchange;

(2)remain on the premises as long as necessary to determine the tax liability or compliance with this chapter;

(3)examine the records required by this chapter or other records, books, documents, papers, accounts, and objects that the comptroller determines are necessary for conducting a complete examination; and

(4)examine stocks of cigarettes and cigarette stamps.

(b)A person dealing in cigarettes may not:

(1)fail to produce, on the comptroller's dem

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Sec. 154.304. INSPECTION. (a) To determine the tax liability of a person dealing in cigarettes or compliance by the person with this chapter, the comptroller may:
(1) inspect any premises, including a vending machine and its contents, where cigarettes are manufactured, produced, stored, transported, sold, or offered for sale or exchange;
(2) remain on the premises as long as necessary to determine the tax liability or compliance with this chapter;
(3) examine the records required by this chapter or other records, books, documents, papers, accounts, and objects that the comptroller determines are necessary for conducting a complete examination; and
(4) examine stocks of cigarettes and cigarette stamps.
(b) A person dealing in cigarettes may not:
(1) fail to produce, on the comptroller's demand, records required by this chapter; or
(2) hinder or prevent the inspection of records or the examination of the premises.

Legislative History

Acts 1981, 67th Leg., p. 1654, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 240, Sec. 38, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., ch. 409, Sec. 31, eff. June 7, 1991; Acts 1995, 74th Leg., ch. 1000, Sec. 45, eff. Oct. 1, 1995; Acts 1997, 75th Leg., ch. 1423, Sec. 19.54, eff. Sept. 1, 1997.