Tex. Tax Code § 154.101

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 154.101 - Permits
(a) A person may not engage in business as a distributor, wholesaler, bonded agent, interstate warehouse, manufacturer, export warehouse, importer, or retailer unless the person has applied for and received the applicable permit from the comptroller.
(b) Each distributor, wholesaler, bonded agent, interstate warehouse, manufacturer, export warehouse, importer, or retailer shall obtain a permit for each place of business owned or operated by the distributor, wholesaler, bonded agent, interstate warehouse, manufacturer, export warehouse, importer, or retailer. The comptroller may not issue a permit for a place of business that is a residence or a unit in a public storage facility.
(c) The comptroller shall prescribe the form and content of an application for a permit and shall furnish the form on request of an applicant.
(d) The applicant shall accurately complete all information required by the application and provide the comptroller with such additional information as the comptroller deems necessary.
(e) The comptroller may require each corporation, association, joint venture, syndicate, partnership, or proprietorship to furnish financial information regarding the applicant and to provide the identity of each officer, director, stockholder owning 10 percent or more of the outstanding stock, partner, member, owner, or managing employee.
(f) Each distributor, wholesaler, and retailer that applies for a permit to sell cigarettes from a vehicle must provide the make, model, vehicle identification number, registration number, and any other information required by the comptroller.
(g) All financial information provided under this section is confidential and not subject to Chapter 552, Government Code.
(h) Permits for engaging in business as a distributor, wholesaler, bonded agent, interstate warehouse, manufacturer, export warehouse, importer, or retailer shall be governed exclusively by the provisions of this code.
(i) This section does not apply to a research facility that possesses and uses cigarettes only for experimental purposes.
(j) A person engaged in the business of selling cigarettes for commercial purposes who provides a roll-your-own machine available for use by consumers must obtain manufacturer's, distributor's, and retailer's permits.
(k) A person may not hold a distributor's permit issued by this state and an interstate warehouse's permit for the same location.

Tex. Tax Code § 154.101

Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 9, eff. September 1, 2021
Amended by: Acts 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614), Sec. 7, eff. September 1, 2019
Acts 2001, 77th Leg., ch. 1263, Sec. 47, eff. Oct. 1, 2001
Acts 1997, 75th Leg., ch. 1423, Sec. 19.33, eff. Sept. 1, 1997
Acts 1995, 74th Leg., ch. 1000, Sec. 39, eff. Oct. 1, 1995
Acts 1995, 74th Leg., ch. 76, Sec. 5.95(88), eff. Sept. 1, 1995
Acts 1991, 72nd Leg., ch. 409, Sec. 17, eff. June 7, 1991
Acts 1989, 71st Leg., ch. 240, Sec. 14, eff. Oct. 1, 1989
Amended by Acts 1985, 69th Leg., ch. 58, Sec. 3, eff. March 1, 1986
Acts 1981, 67th Leg., p. 1645, ch. 389, Sec. 1, eff. Jan. 1, 1982.