Section 155.023 - Payment of Tax(a) A distributor shall pay the tax on tobacco products received for the purpose of making a first sale at the time the distributor files the report required by Section 155.111. A distributor shall pay the tax by cashier's check payable to the comptroller, by electronic funds transfer to the comptroller or by any other method of payment authorized by the comptroller.(b) The person in possession of tobacco products has the burden to prove payment of the tax on the products. Acts 1997, 75th Leg., ch. 1423, Sec. 19.77, eff. Sept. 1, 1997 Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 47, eff. June 7, 1991 Acts 1981, 67th Leg., p. 1668, ch. 389, Sec. 1, eff. Jan. 1, 1982.