Texas Tax Code

§ 154.043 — SALE OF STAMPS

TX § 154.043Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 154. CIGARETTE TAX · Art. C. TAX STAMPS

Statute text

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Except as provided in Section 154.044 of this code, only the comptroller may sell cigarette stamps. The stamps may be sold only in quantities made available by the comptroller. The purchaser shall place the order for stamps directly with the comptroller.

Legislative history

Acts 1981, 67th Leg., p. 1641, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 89, Sec. 1, eff. Aug. 26, 1985; Acts 1997, 75th Leg., ch. 1423, Sec. 19.19, eff. Sept. 1, 1997.