§ 154.021 Imposition and Rate of Tax
§ 154.022 Tax Imposed On First Sale of Cigarettes
§ 154.0225 Liability of Permitted Distributor
§ 154.023 Impact of Tax
§ 154.024 Importation of Small Quantities
§ 154.025 Lien to Secure Payment of Tax
§ 154.026 Cigarettes Used Exclusively for Research Purposes

Terms Used In Texas Tax Code Chapter 154 > Subchapter B - Imposition and Rate of Tax

  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005
  • United States: includes a department, bureau, or other agency of the United States of America. See Texas Government Code 311.005