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.
‹ Prev All Texas sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.