Tex. Tax Code § 162.408 — NEGATION OF EXCEPTION: INFORMATION, COMPLAINT, OR INDICTMENT

An information, complaint, or indictment charging a violation of this chapter need not negate an exception to an act prohibited by this chapter, but the exception may be urged by the defendant as a defense to the offense charged. Added by Acts 2003, 78th Leg., ch. 199, Sec. 1, eff. Jan. 1, 2004.