Glenn Hegar
Texas Comptroller of Public Accounts
Glenn Hegar
Texas Comptroller of Public Accounts
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Texas Comptroller of Public Accounts
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tobacco
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Tobacco Enforcement
What We Investigate
The Comptroller pursues these types of tobacco cases:
sales to minors
retailers failing to post warning signs and appropriate permits
sales of unpackaged cigarettes or in quantities less than twenty
minors in possession
suspected criminal activity
The most common violations of Texas state tobacco laws – with statutory citations
Selling cigarettes, e-cigarettes or tobacco products retail to underage youth –
Health and Safety Code, Section 161.083, (a-1)
Not posting e-cigarette and tobacco warning signs in stores that sell cigarettes, e-cigarettes and tobacco products –
Health and Safety Code, Section 161.084 (a)
Advertising tobacco products outdoors within 1,000 feet of a church or school –
Health and Safety Code, Section 161.122(a)
Selling tobacco products without a posted tobacco retailers permit –
Tax Code, Section 154.117
and
Tax Code, Section 155.053
Selling e-cigarettes without a posted sales tax permit –
Tax Code, Section 151.201
Selling unpackaged cigarettes –
Tax Code, Section 154.504
Selling fewer than 20 cigarettes per package –
Tax Code, Section 154.504
Minors possessing cigarettes, e-cigarettes or tobacco products –
Health and Safety Code, Section 161.252 (a-1)
Smuggling tobacco, counterfeiting tobacco permits or defrauding the state of tobacco taxes –
Tax Code, Section 154.505
and
Tax Code, Section 154.520
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