During retail tobacco inspections, Comptroller agents may seize cigarettes and/or tobacco products when they discover certain violations of Chapters 154 and 155 of the Texas Tax Code. Under Sections 154.4045 and 155.1445 of the Tax Code, seized cigarettes and tobacco products are subject to sale or destruction immediately.Products will be sold only to a manufacturer, wholesaler, or distributor of tobacco products with a current Texas Comptroller permit. Interested parties must provide current tobacco tax permit numbers with their offers for purchase of the products. Prospective buyers must have no outstanding liabilities owed to the State of Texas, tax or otherwise. The Comptroller will not accept offers from anyone who is not in good standing with State tax laws.
Products will be sold in whole lots only. A detailed description of products available for sale will be posted to this site for five business days after seizure. Prospective buyers should submit offers to e-mail address tobacco.cid@cpa.state.tx.us. At the end of five business days, the Comptroller will accept the highest offer only if the amount offered is greater than the amount of tax owed by the person from whom the products were seized. The location of the tobacco products will depend on where they were seized by agents of the Comptroller. The city name will be shown with the description of the products being offered for sale. The address where the products are held will be provided to the purchaser.
Products will be sold by transferring them directly to the purchaser. A memorandum of inventory of the products will be signed by the Comptroller's agent and the purchaser upon delivery to the purchaser in exchange for a check made payable to the State of Texas for the total amount due; cash will not be accepted. Purchaser must show photographic identification and the original or a copy of his/her tax permit.
Please direct all questions to the e-mail address given above, or call Lazaro Herrera, Criminal Investigations Division, at telephone number (512) 463-3901.
Description of Lots for Sale
The following products are offered for sale. The specific address where the products are located will be provided to the person to whom the products are sold.
Lot Number 20000002 - Houston (north)
Product Type Brand Name Description Quantity Cigarettes Winston Lights, box 3 cartons Smokeless tobacco Skoal 1 roll Cigars King Edward Panatella 1 box Lot Number 20000004 - Dallas (southwest)
Product Type Brand Name Description Quantity Cigarettes Camel Regular, non-filter 31 packs Smokeless tobacco Skoal 5 tins Cigars Sweets Cheroots 3 boxes Lot Number 20000035 - San Antonio (northeast)
Product Type Brand Name Description Quantity Cigarettes Camel Regular, non-filter 31 packs Smokeless tobacco Skoal 5 tins Cigars Sweets Cheroots 3 boxes
