§ 154.501 Penalties
§ 154.502 Unstamped Cigarettes
§ 154.5025 Affixing Stamps to Certain Cigarettes
§ 154.503 Possession in Quantities Less Than 10,000
§ 154.504 Possession of Quantities Less Than Individual Package
§ 154.505 Cancellation of Stamp
§ 154.506 Concealment of a Violation
§ 154.507 Misleading the Comptroller
§ 154.508 Refusing to Surrender Cigarettes
§ 154.509 Permits
§ 154.5095 Fingerprints
§ 154.510 Misdemeanor
§ 154.511 Transportation of Cigarettes
§ 154.512 Inspection of Premises
§ 154.513 Previously Used or Old Design Stamps
§ 154.514 Sale of Stamps
§ 154.515 Possession in Quantities of 10,000 or More
§ 154.516 Books and Records
§ 154.517 Felony
§ 154.518 Overlap of Penalties
§ 154.519 Venue
§ 154.520 Counterfeit Stamps

Terms Used In Texas Tax Code Chapter 154 > Subchapter I - Penalties

  • Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • 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.
  • Justice: when applied to a magistrate, means justice of the peace. See Texas Government Code 312.011
  • 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
  • Rule: includes regulation. See Texas Government Code 311.005
  • Venue: The geographical location in which a case is tried.