Texas Tax Code

§ 154.054 — REDEMPTION AND DESTRUCTION OF STAMPS

TX § 154.054Title 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 may redeem unused cigarette tax stamps that were lawfully issued before a design, color, or denomination change.

(b)The comptroller may destroy stamps in the manner the comptroller considers best.

Legislative history

Acts 1981, 67th Leg., p. 1643, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 240, Sec. 10, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., ch. 409, Sec. 14, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 1423, Sec. 19.3, eff. Sept. 1, 1997.