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Texas Health and Safety Code

§ 161.457 — COLLECTION OF TAXES

HS § 161.457Title 2. HEALTH · Part H. PUBLIC HEALTH PROVISIONS · Ch. 161. PUBLIC HEALTH PROVISIONS · Art. R. DELIVERY SALES OF CIGARETTES AND E-CIGARETTES

Statute text

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A person who makes a delivery sale shall collect and remit to the comptroller any taxes imposed by this state in relation to the delivery sale. A person is not required to collect and remit any taxes for which the person has obtained proof, in the form of the presence of applicable tax stamps or otherwise, that the taxes have already been paid to this state.

Legislative history

Added by Acts 2003, 78th Leg., ch. 730, Sec. 1, eff. Sept. 1, 2003.

Source: Texas Health and Safety Code § 161.457 from the Texas Constitution and Statutes (Texas Legislature) (public record). DecisionDepot is for informational use only and is not legal advice — verify against the official source before relying on this text.