Texas Tax Code

§ 154.046 — INVOICE FOR STAMPS

TX § 154.046Title 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)The comptroller shall send an original invoice along with any stamps shipped to a distributor.

(b)The invoice shall be issued in duplicate and numbered consecutively. The invoice must show:

(1)the date of sale;

(2)the name and address of the distributor;

(3)the number of stamps;

(4)the serial numbers of the stamps; and

…

Legislative history

Acts 1981, 67th Leg., p. 1641, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 240, Sec. 5, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., ch. 409, Sec. 7, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 1423, Sec. 19.22, eff. Sept. 1, 1997.