Texas Attorney General Opinion: DM-182 Page: 1 of 4
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Office of the ttornep, Oenerat
*tate of Vexas
DAN MORALES November 17, 1992
ATTORNEY GENERAL
Honorable Bill G. Carter Opinion No. DM-182
Chairman
Public Safety Committee Re: Whether Tax Code sections 154.101(h)
Texas House of Representatives and 155.041(h), establishing the Tax Code as
P. O. Box 2910 the exclusive authority for the issuance of
Austin, Texas 78768-2910 permits for engaging in business as a retailer
of cigarettes and other tobacco products,
preempt provisions of a city ordinance
licensing tobacco product retailers (RQ-300)
Dear Representative Carter:
You have requested an opinion from this office as to whether sections
154.101(h) and 155.041(h) of the Texas Tax Code, establishing that permits for
engaging in business as a distributor, wholesaler, bonded agent, or retailer of
cigarettes and other tobacco products shall be governed exclusively by the Tax
Code, preempt a home-rule city ordinance establishing a licensing scheme for
tobacco products retailers.
Chapters 154 and 155 of the Tax Code levy a tax on the sale of cigarettes and
other tobacco products, and establish a system for the administration, collection,
and enforcement of the tax. A crucial mechanism for the enforcement of this tax is
the requirement that all distributors, wholesalers, bonded agents and retailers of
cigarettes and other tobacco products have a permit, issued by the state treasurer, to
engage in business in their respective capacities. See Tax Code 154.101(a). The
treasurer may deny a permit application upon finding that the applicant's business
premises are not adequate to protect the tobacco products or revenue stamps, that
the applicant has not been truthful in the permit application, or that the applicant
has previously violated provisions of the chapters. Id. 154.107, 155.0481.
Suspension or revocation of a permit may occur if the treasurer finds that the permit
holder violated provisions of the relevant Tax Code chapters or an administrativep. 957
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Texas. Attorney-General's Office. Texas Attorney General Opinion: DM-182, text, November 17, 1992; (https://texashistory.unt.edu/ark:/67531/metapth273990/m1/1/: accessed August 15, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu.; crediting UNT Libraries Government Documents Department.