Texas Tax Code

§ 154.0415 — CIGARETTES TO WHICH STAMPS MAY NOT BE AFFIXED

TX § 154.0415Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 154. CIGARETTE TAX · Art. C. TAX STAMPS

Statute text

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A person may not affix a stamp to a package of cigarettes if the package:

(1)does not comply with the Cigarette Labeling and Advertising Act (15 U.S.C. Section 1331 et seq.) for the placement of labels, warnings, or any other information for a package of cigarettes to be sold within the United States;

(2)is labeled "For Export Only," "U.S. Tax Exempt," "For Use Outside U.S.," or other wording indicating that the manufacturer did not intend that the product be sold in the United States;

(3)has been altered by adding or deleting wording, labels, or warnings described in Subdivision (1) or (2);

(4)has been imported into the United States in violation of 26 U.S.C. Section 5754;

(5)in any way violates federal trademark or copyright laws; or

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Legislative history

Added by Acts 1999, 76th Leg., ch. 1539, Sec. 1, eff. Sept. 1, 1999. Amended by Acts 2001, 77th Leg., ch. 1104, Sec. 1, eff. Sept. 1, 2001.