Texas Statutes
§ 155.202 — NONPAYMENT OF TAX.
Texas § 155.202
JurisdictionTexas
Code TXTax Code
This text of Texas § 155.202 (NONPAYMENT OF TAX.) 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. § 155.202 (2026).
Text
Sec. 155.202. NONPAYMENT OF TAX. A person commits an offense if the person, without the tax being paid:
(1)receives or possesses in this state tobacco products for the purpose of making a first sale;
(2)sells, offers for sale, or presents tobacco products as a prize or gift; or
(3)knowingly consumes, uses, or smokes tobacco products subject to the tax imposed by this chapter.
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Legislative History
Acts 1981, 67th Leg., p. 1683, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 66, eff. June 7, 1991.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 894 (H.B. 3475 ), Sec. 10, eff. September 1, 2019.
Nearby Sections
15
§ 155.001
DEFINITIONS.§ 155.002
STORAGE.§ 155.021
TAX IMPOSED ON CIGARS.§ 155.0212
LIABILITY OF PERMITTED DISTRIBUTOR.§ 155.023
PAYMENT OF TAX.§ 155.024
EXCEPTION FOR PERSONAL USE.§ 155.025
MANUFACTURING EXEMPTION.§ 155.026
PENALTY FOR FAILURE TO PAY TAX.§ 155.027
VENUE.§ 155.028
IMPACT OF TAX.§ 155.041
PERMITS.§ 155.045
COMBINATION PERMIT.§ 155.048
ISSUANCE OF PERMITS.Cite This Page — Counsel Stack
Bluebook (online)
Texas § 155.202, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/TX/155.202.