Tex. Tax Code § 154.411

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 154.411 - Waiver Permitted
(a) The comptroller may waive a forfeiture proceeding for property seized under Section 154.403 of this code if the owner or possessor of the property:
(1) affixes the required stamp to the individual packages of cigarettes; and
(2) in addition to the value of the stamps required to be affixed, pays to the state through the comptroller a sum equal to the value of the required stamps.
(b) The comptroller may make a compromise with a person before or after a claim is filed in court. The comptroller shall keep a record open for public inspection of compromises and waivers of forfeiture made under this section.

Tex. Tax Code § 154.411

Acts 1997, 75th Leg., ch. 1423, Sec. 19.65, eff. Sept. 1, 1997
Amended by Acts 1989, 71st Leg., ch. 240, Sec. 44, eff. Oct. 1, 1989
Acts 1981, 67th Leg., p. 1658, ch. 389, Sec. 1, eff. Jan. 1, 1982.