Tax Code § 154.211
If a person fails to produce required records or other proof of tax payment when the comptroller demands it, that failure can be treated as prima facie evidence of untaxed cigarette possession for a first sale.
- Jurisdiction
- United States — Texas
- Instrument
- Code
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- Undated source snapshot
- Language
- en
- Official source
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cigarettes recordkeeping tax payment evidence
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Tax Code § 154.211
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